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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 |
Files in This Item:
File | Description | Size | Format | |
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International financial reporting standards implementation into the Russian accounting system.pdf | 140,63 kB | Adobe PDF | View/Open |
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