Specifics of Russian and international financial reporting standards

Автор: Scherbakova T.V., Mislavskaya N.A.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 3 (31), 2019 года.

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The article considers the fundamental differences between international financial reporting standards and Russian accounting principles. As the main reason for the difficulty in implementing international financial reporting standards in Russia, conceptual differences in accounting practices are stated.

International financial reporting standards, accounting, users of accounting (financial) reporting, regulatory and legal acts

Короткий адрес: https://sciup.org/140286001

IDR: 140286001

Список литературы Specifics of Russian and international financial reporting standards

Federal Law "On Accounting" dated December 6, 2011 No. 402-ФЗ (last revised).
Order of the Ministry of Finance of Russia of 29.07.1998 N 34n (as amended on 11.04.2018) "On the approval of the Regulations on accounting and bookkeeping in the Russian Federation".
Zhigalko ES, Khlopova A.A. Comparative characteristics of RAS and IFRS: the difficulties of transition to IFRS // Institutional and reproduction mechanisms of the Russian economy in terms of sanctions. 2017. C. 170-178
What are RAS and IFRS and what are the differences between them // [Electronic resource] - Access mode: http://ppt.ru/art/buh-uchet/rsbu-msfo (Contact Date: 03/10/2019)
The main differences between IFRS and RAS. // [Electronic resource] - Access mode: https://www.gazeta-unp.ru/articles/41473-osnovnye-otlichiya-msfo-ot-rsbu (Contact date: 11.03.2019 )

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