IMPROVING THE ACCOUNTING OF CURRENT ASSETS BASED ON INTERNATIONAL STANDARDS
Keywords:
current assets, IFRS, recognition, impairment, inventories, accounts receivable, financial reporting, improvementAbstract
This article analyzes the ways of improving the accounting of current assets (cash, accounts receivable, inventories, and other short-term assets) based on International Financial Reporting Standards (IFRS / IAS). The article provides a detailed examination of the recognition, initial and subsequent measurement, impairment (losses), and presentation of current assets in financial statements, along with related problems and proposed solutions.References
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