π-Economy π-Economy 2782-6015 44 External multi-variant approach and internal alternativeness MSFO in the conditions of convergence Внешняя многовариантность и внутренняя альтернативность МСФО в условиях конвергенции Karashchenko Victoria Proskurina Viktoriya Goncharenko Olga 10 10 2008 5 64 245 247

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

 проблемы МСФО учет методы оценки конвергенция