An acceptable coherent framework of fundamental accounting principles is essential for preparing financial statements. The major reasons for providing the framework are to: 1) identify the essential concepts underlying the preparation and presentation of financial statements; 2) guide standard setters in developing new accounting standards and reviewing existing standards; 3) assist preparers in preparing financial statements and dealing with topics...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2013/11/05
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Публикации
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60807
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1
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1
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2013/11/12
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International financial reporting standards : a practical guide - sixth edition
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