%0 Journal Article %T COMPARATIVE CHARACTERISTICS OF IFRS and RAS FOR REFLECTION IN THE INFORMATION REPORTING RECEIVABLES AND PAYABLES %A Eremenko, M.. %A Semikina, V.. %K IFRS RBPU, accounts receivable, accounts payable, financial reporting %J Science & World %D 2016 %N 2016 %P 0 %I LLC "Perspektiva"