TY - JOUR

T1 - The History of IFRS in Russia in 1991–2021

AU - Генералова, Наталья Викторовна

AU - Пятов, Михаил Львович

AU - Соколов, Борис Иванович

PY - 2024/11

Y1 - 2024/11

N2 - The authors analyze the trends in the application of IFRS in Russia in the post-Soviet period between1991 and 2021. The research relies on Russian regulatory legal acts, scientific and professional publications, and thedata describing the development of accounting practices in Russia. The study reviews the scale of proactive adoption of IFRS by Russian companies in the 1990s and 2000s. It also evaluates the legal support of the transition to IFRS in Russia, including the legal requirement of IFRS filing for the consolidated financial statements of Russian companies.The article reviews the Russian accounting standards in terms of their ompliance with the IFRS. The authors analyze the adoption of IFRS by the public sector as well as by small and medium-size enterprises. The transition to IFRS was a atural response to the key macroeconomic processes that have changed Russia over the past 30 years of its postSoviet reality

AB - The authors analyze the trends in the application of IFRS in Russia in the post-Soviet period between1991 and 2021. The research relies on Russian regulatory legal acts, scientific and professional publications, and thedata describing the development of accounting practices in Russia. The study reviews the scale of proactive adoption of IFRS by Russian companies in the 1990s and 2000s. It also evaluates the legal support of the transition to IFRS in Russia, including the legal requirement of IFRS filing for the consolidated financial statements of Russian companies.The article reviews the Russian accounting standards in terms of their ompliance with the IFRS. The authors analyze the adoption of IFRS by the public sector as well as by small and medium-size enterprises. The transition to IFRS was a atural response to the key macroeconomic processes that have changed Russia over the past 30 years of its postSoviet reality

UR - https://publications.aaahq.org/jiar/article-abstract/23/3/51/12617/The-History-of-IFRS-in-Russia-in-1991-2021?redirectedFrom=fulltext

UR - https://www.mendeley.com/catalogue/3a806d92-7053-3edb-b994-638a06c85819/

U2 - 10.2308/jiar-2023-042

DO - 10.2308/jiar-2023-042

M3 - Article

VL - 23

SP - 51

EP - 75

JO - Journal of International Accounting Research

JF - Journal of International Accounting Research

SN - 1542-6297

IS - 3

ER -