International financial reporting standards implementation into the Russian accounting system

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dc.contributor.authorAletkin, P.en
dc.date.accessioned2015-08-19T12:46:38Zen
dc.date.available2015-08-19T12:46:38Zen
dc.date.issued2013en
dc.description.abstractThis 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.en
dc.identifier.citationAletkin 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.en
dc.identifier.urihttps://dspace.oneu.edu.ua/handle/123456789/3262en
dc.language.isoenen
dc.publisherOdessa National Economic Universityen
dc.subjectimplementation of International Financial Reporting Standardsen
dc.subjectaccounting systemen
dc.subjectstatutory regulationen
dc.subjectvoluntary adoptionen
dc.subjectfinancial resultsen
dc.titleInternational financial reporting standards implementation into the Russian accounting systemen
dc.typeArticleen

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