<?xml version="1.0" encoding="utf-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "https://jats.nlm.nih.gov/publishing/1.3/JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xml:lang="ru">
  <front>
    <journal-meta>
      <journal-title-group>
        <journal-title>π-Economy</journal-title>
        <trans-title-group xml:lang="ru">
          <trans-title>π-Economy</trans-title>
        </trans-title-group>
      </journal-title-group>
      <issn pub-type="epub">2782-6015</issn>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">41</article-id>
      <title-group>
        <article-title>The basic principles of revenue accounting for the purposes of compilation procedure according to ifrs</article-title>
        <trans-title-group xml:lang="ru">
          <trans-title>Особенности определения выручки для целей составления отчетности по МСФО</trans-title>
        </trans-title-group>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Oganian</surname>
            <given-names>Maria</given-names>
          </name>
        </contrib>
      </contrib-group>
      <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2008-08-10">
        <day>10</day>
        <month>08</month>
        <year>2008</year>
      </pub-date>
      <issue>4</issue>
      <issue-id pub-id-type="publisher-id">61</issue-id>
      <fpage>227</fpage>
      <lpage>235</lpage>
      <abstract xml:lang="en">
        <p>Problems of compilation of financial statements according to IFRS in respect of Revenue element are considered. The main procedures and moments required for consideration in the process of compilation IFRS Financial statements are offered for practical use by entities.</p>
      </abstract>
    </article-meta>
  </front>
</article>
