FEATURES OF THE RECOGNITION AND DETERMINATION OF INCOME FROM OPERATING ACTIVITIES IN ACCORDANCE WITH P(S)A AND IFRS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 5
Abstract
Studied general and distinctive features of the recognition and measurement of income for the national and international accounting standards; defined the nature and meaning of „income” category; listed the advantages and disadvantages of the recognition and measurement of income from operating activities for the P(S)A and IFRS.
Authors and Affiliations
L. I. Lezhnenko, M. A. Shamborska
Keywords
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