Ing. Mikhail Dmitrievich Balyka

Master's thesis

Financial reporting for non-current and current assets under national GAAP and global IFRS for SME. Evidence from Belarus.

Financial reporting for non-current and current assets under national GAAP and global IFRS for SME. Evidence from Belarus.
Abstract:
The goal of the submitted thesis: “Financial reporting for non-current and current assets under national BY GAAP and global IFRS. Evidence from Belarus” to identify advantages and disadvantages of both reporting frameworks and to make a set of recommendations for their further revision on the basis of evaluation of impact of reporting for non-current and current assets under national BY GAAP and global …more
Abstract:
The goal of the submitted thesis: “Financial reporting for non-current and current assets under national BY GAAP and global IFRS. Evidence from Belarus” to identify advantages and disadvantages of both reporting frameworks and to make a set of recommendations for their further revision on the basis of evaluation of impact of reporting for non-current and current assets under national BY GAAP and global …more
 

Keywords

Belarus property plant and equipment intangible assets inventories comparison IFRS IAS16 IAS38 IAS 2
 
Language used: English
Date on which the thesis was submitted / produced: 13. 5. 2019
Identifier: https://is.muni.cz/th/y0rkn/

Thesis defence

  • Date of defence: 27. 6. 2019
  • Supervisor: Ing. Oleksandra Lemeshko
  • Reader: Ing. Bc. Jana Hvozdenská, Ph.D.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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