External multi-variant approach and internal alternativeness MSFO in the conditions of convergence

The finance, taxes and book keeping

Problems of multi-variant approach and alternativeness of complete sets MSFO in the conditions of convergence GAAP the USA and MSFO are considered and analysed. Estimation methods, the registration policy for the enterprises are offered at application MSFO for МСП. Variants of the account of operations and methods of an estimation of elements of the financial reporting in the conditions of alternativeness and unalternativenesses in standards MSFO are recommended