Financial Accounting Development Tendency and Some Issues of Financial Reporting in Mongolia

• 영문명: Financial Accounting Development Tendency and Some Issues of Financial Reporting in Mongolia
• 발행기관: 글로벌경영학회
• 저자명: Nyamaa D
• 간행물 정보: 『글로벌경영학회학술대회 발표논문집』2016년 하계학술대회 발표논문집, 81~92쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2016.05.30

영문 초록

At present the International model based on IFRSs has been the foundation of the financial reporting in Mongolia and in most other countries around the world. In the paper the main tendency for development of dissimilar reporting models are reviewed. Moreover the current status of financial reporting in Mongolia consistence with International Financial reporting Standards (IFRS) is considered and author’s recommendations are analyzed.

목차

Ⅰ. Overview of the Accounting and Financial Reporting Development and the Global Tendency

Ⅱ. Some Issues of Financial Reporting in Mongolia

Ⅲ. Conclusion and Recommendation

키워드

Financial reporting models IFRS fair value accounting policy quality of financial reporting