УДК 657.1
DOI: 10.36871/ek.up.p.r.2025.12.12.017

Авторы

Ирина Хазбиевна Кучиева,
Алина Аликовна Битарова,
ФГБОУ ВО «Северо-Осетинский Государственный Университет имени К. Л. Хетагурова», г. Владикавказ, Российская Федерация

Аннотация

В данной статье рассматривается влияние Международных стандартов финансовой отчетности (МСФО) на стоимость капитала в России, выделяются явные преимущества и недостатки международных стандартов при финансовом учете 16 российских компаний реального сектора, из которых некоторые внедрили МСФО добровольно, а другие — принудительно. Исследование основывается на данных, начиная с января 2010 года и заканчивая январем 2023 года.

Ключевые слова

Международные Стандарты Финансовой Отчетности, стоимость капитала, консолидированная финансовая отчетность, прозрачность финансовой отчетности, риск для инвестора, преимущества МСФО, недостатки МСФО

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