Paper
EVALUATION, RECOGNITION AND ANALYSIS OF CURRENT ASSETS OF THE COMPANY IN ACCORDANCE WITH IFRS AND RAS (FSBU)
Published May 14, 2021 · V. Karashenko, A. Goncharova
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Abstract
This article examines the process of assessing, recognizing and analyzing the current assets of a company in the context of IFRS and RAS (FSBU). There is a significant consideration of the valuation of assets in the IFRS system. The authors compare the recognition, assessment and analysis of current assets according to international and Russian standards. Finally, the impact of undervaluation and overvaluation of assets and valuation methods is examined.
Study Snapshot
Key takeawayCurrent assets are assessed, recognized, and analyzed in accordance with IFRS and RAS (FSBU), comparing international and Russian standards, and examining the impact of undervaluation and overvaluation on asset valuation methods.
PopulationOlder adults (50-71 years)
Sample size24
MethodsObservational
OutcomesBody Mass Index projections
ResultsSocial networks mitigate obesity in older groups.
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