On the peculiarities of reforming a national accounting system
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The article analyzes the fundamental realities of the process of reforming the Russian accounting system and accounting (financial) statements. The main problem is the discrepancy between the requirements declared in the regulatory acts and the realities of the practical activities of organizing and maintaining accounting records.
International financial reporting standards, accounting, users of accounting (financial) statements, regulations
Короткий адрес: https://sciup.org/140285991
IDR: 140285991
Список литературы On the peculiarities of reforming a national accounting system
- Federal Law "On Accounting" dated December 6, 2011 No. 402-ФЗ (last revised).
- Makarenko M.V. Difference between RAS and IFRS // Innovation Science. 2017. №5-1. Pp. 44-47.
- Nikiforova E. A. Analysis of the main problems and risks associated with the implementation and application of International Financial Reporting Standards // Property Relations in the Russian Federation. 2016. №10. Pp. 84-89.
- Popova A. Kh., Arkauti V. V., Ikaeva L. E. International Financial Reporting Standards (IFRS): Problems of Implementation and Transformation of Russian Reporting // Economy Space. 2016. №4-2. Pp. 9-12.
- R. Chibisov. Transition to IFRS in Russia: Features of Assets Assets and Liabilities // Property Relations in the Russian Federation. 2017. № 10 (145). Pp. 94-99.
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