Comparison of IFRS (IFRS) 5 "Long-term assets equipm

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Uploaded: 13.08.2013
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Description

Comparison of IFRS (IFRS) 5 "Non-current Assets Held for Sale and Discontinued Operations" and its Russian analogue of "Information on discontinued operations" (PBU16 / 02)

Introduction 3
1. The main provisions of IFRS (IFRS) 5 "Non-current Assets Held for Sale and Discontinued Operations"
2. Accounting Regulations "Information on discontinued operations" (PBU16 / 02) - the Russian equivalent of IFRS (IFRS) 5
2.1. Similarities IAS (IFRS) 5 and PBU16 / 02
2.2. Differences IFRS (IFRS) 5 and PBU16 / 02
3. Necessary adjustments transformation of information provided in the financial statements arising from the existing differences in the requirements of IFRS (IFRS) 5 and PBU16 / 02
Closing
References

Additional information

15 pages

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