IFRS-Russian Experience: Realities and Challenges

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучная

4 Цитирования (Scopus)

Аннотация

IFRS became global standards of the financial reporting last years, process of convergence IFRS and national GAAPs is going. However, Russia always was the country with specific historical destiny. Accounting reforms in Russia come in special way. It is process transition from the Soviet accounting system in planned economy to the system in market economy. The paper deal with review of accounting reform, which took place during 1992-2014 years. This reform showed that Russia has not just copied IFRS but it has chosen the way of reasonable and prudent their application. The essence of this approach is following: convergence with IFRS and RAS: the financial statements are drawn up in accordance with RAS which in turn are developed under IFRS; introducing a mandatory requirement of drawing up consolidated statement under IFRS, as well as its mandatory audit and publication: consolidated financial statements of public companies are formed under IFRS.This paper review real applications IFRS in Russia: de-jure and
Язык оригиналаанглийский
Название основной публикацииINNOVATION VISION 2020: FROM REGIONAL DEVELOPMENT SUSTAINABILITY TO GLOBAL ECONOMIC GROWTH, VOL I-VI
ИздательIBIMA
Страницы601-608
Число страниц8
ISBN (печатное издание)978-0-9860419-4-5
СостояниеОпубликовано - 2015
Опубликовано для внешнего пользованияДа

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