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СБЛИЖЕНИЕ МСФО, РСБУ И НАЛОГОВОГО УЧЕТА РЕЗЕРВОВ ПО СОМНИТЕЛЬНЫМ ДОЛГАМ

open access: yes, 2019
IFRS (International Financial Reporting Standards), RAS (Russian Accounting Stadnards) and tax accounting apply different approaches to the assessment of reserves for doubtful debts, what causes the complexity of the calculations and complexity of multi ...
Гончар, Евгения Анатольевна   +1 more
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Health Adjusted GDP (HAGDP) Measures of the Relationship Between Economic Growth, Health Outcomes and Social Welfare [PDF]

open access: yes
Welfare economic analysis of health issues and policies can provide well balanced orderings of the state of the economy. This paper provides an innovative framework for welfare economic analysis of the relationships between economic growth, health ...
Matthew Clarke, Sardar M. N. Islam
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