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학술대회자료

Financial Accounting Development Tendency and Some Issues of Financial Reporting in Mongolia

Financial Accounting Development Tendency and Some Issues of Financial Reporting in Mongolia

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At present the International model based on IFRSs has been the foundation of the financial reporting in Mongolia and in most other countries around the world. In the paper the main tendency for development of dissimilar reporting models are reviewed. Moreover the current status of financial reporting in Mongolia consistence with International Financial reporting Standards (IFRS) is considered and author’s recommendations are analyzed.

Ⅰ. Overview of the Accounting and Financial Reporting Development and the Global Tendency

Ⅱ. Some Issues of Financial Reporting in Mongolia

Ⅲ. Conclusion and Recommendation

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