Comparative analysis of the accounting policies used in the preparation of financial report by Russian standards and IFRS
Автор: Agkatseva L.V., Khamikoeva A.O.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 3 (3), 2016 года.
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The authors note the importance of the definition of accounting policies in accordance with IFRS in the accounting process. The authors made an attempt to analyze and compare the presentation of data in public statements by Russian standards with leaving the financial statements and IFRS PJSC "Aeroflot", examined the differences in the accounting policies used by the company. Based on their judgment, they were made a brief summary on the transformation. The result revealed fundamental differences in the approaches of IFRS and Russian standards, which led to the conclusion that the differences in the provision of information are important and will persist for a long time.
Financial statements, accounting policy, ifrs, transformation of reporting, reporting
Короткий адрес: https://sciup.org/140276528
IDR: 140276528
Список литературы Comparative analysis of the accounting policies used in the preparation of financial report by Russian standards and IFRS
- Аудиторское заключение о бухгалтерской (финансовой) отчетности ПАО «Аэрофлот - российские авиалинии» по итогам деятельности за 2015 год [Электронный ресурс] URL: http://ir.aeroflot.ru/fileadmin/user_upload/files/rus/reports/rsbu/2015/rsbu_fy_2015.pdf (дата обращения: 07.11.2016).
- Консолидированная финансовая отчетность в соответствии с международными стандартами финансовой отчетности за 2015 год ПАО «Аэрофлот - российские авиалинии» [Электронный ресурс] URL: http://ir.aeroflot.ru/fileadmin/user_upload/files/rus/reports/msfo/ifrs_fy_2015_rus.pdf (дата обращения: 07.11.2016).
