Please use this identifier to cite or link to this item: http://dspace.oneu.edu.ua/jspui/handle/123456789/3262
Title: International financial reporting standards implementation into the Russian accounting system
Authors: Aletkin, P.
Citation: Aletkin P. International financial reporting standards implementation into the Russian accounting system / P. Aletkin // Socio-economic research bulletin: collection of scientific works / chief editor M. I. Zveryakov; Odessa National Economic University. – Odessa,. – 2013. - Issue 3 (50). - Part I. – P. 5-10.
Issue Date: 2013
Publisher: Odessa National Economic University
Keywords: implementation of International Financial Reporting Standards
accounting system
statutory regulation
voluntary adoption
financial results
Abstract: This study illustrates the process of implementing IFRS in Russia. The article deals with the description of the system of statutory regulation and its development through the process of International Financial Reporting Standards implementation. The problematic issues concerning the current state of the system of statutory regulation are systemized. The practical application of different accounting systems by Russian companies during the transition to International Financial Reporting Standards followed. The specifics of the financial statements performance are analyzed.
URI: http://dspace.oneu.edu.ua/jspui/handle/123456789/3262
Appears in Collections:Випуск 3, № 50



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