Fundamental differences between Russian Accounting Standards and International Financial Reporting Standards

Автор: Shilov D.O., Efimov O.N.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 6-3 (19), 2015 года.

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In this article, we tried to compare the Russian Accounting Standards and International Financial Reporting Standards. Find and highlight the main differences, to show what these systems are like, which are more sophisticated and which are aimed at that.

Financial information, investment, fiscal authorities, tax statements, the fair value of long-term assets, legal form, professional judgment

Короткий адрес: https://sciup.org/140115322

IDR: 140115322

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