Legislative framework of IFRS adoption in the Russian Federation

Автор: Petrova E.A.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 5-1 (24), 2016 года.

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The article focuses on the legislative acts regulating the application of International Financial Reporting Standards (IFRS) in Russia. Special attention is paid to the FZ-208 dated 27.07.2010 “On consolidated reporting”. The article describes the procedure of first time IFRS adoption, as well as a list of organizations obliged to prepare financial statements in accordance with international standards.

Financial reporting, ifrs, first time adoption of ifrs, public companies

Короткий адрес: https://sciup.org/140119633

IDR: 140119633

Список литературы Legislative framework of IFRS adoption in the Russian Federation

Aletkin P.A.” International Financial Reporting Standards Implementation into the Russian Accounting System, Mediterranean Journal of Social Sciences №24, p. 33-37, November 2014;
Titova S.N. “The IFRS and the RAP: differences and similarities, Economics and legal bulletin No. 8 August 2011;
IFRS 1 -First-time Adoption of International Financial Reporting Standards.

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