INTERPRETATION OF THE CONCEPT OF «VALUE» IN DIFFERENT ACCOUNTING SYSTEMS


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Abstract

The article reveals difference in approach and interpretation of the concept of «value» in Russian accounting standards and international accounting, which leads to the impossibility of full compliance of Russian accounting standards with international standards of financial accounting.

About the authors

V. K. Ashirov

the Dept. of General and Strategic Management, Samara State
University, Samara, 443011, Russian Federation

Author for correspondence.
Email: morenov.sv@ssau.ru

S. V. Klimentieva

the Dept. of General and Strategic Management, Samara State University, Samara, 443011, Russian Federation

Email: morenov.sv@ssau.ru

References


Copyright (c) 2017 Vestnik of Samara University. Economics and Management

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