Statistical methods for the analysis of structural differences in the financial reporting of organizations of the Russian Federation in terms of International financial reporting standards

The opinions of practicing accountants on the expediency of convergence of the Russian financial statements with the international one based on statistical observation (questioning) are summarized. The rationality of using statistical methods, in particular, methods of sampling, questioning, methods of processing the obtained data, namely, the calculation of the proportion of reporting indicators using the index A. Salai and V.M. Ryabtsev, is described. The close relationship of accounting and statistics institutions, through which it is possible to comprehensively obtain transparent financial statements is emphasized, the usefulness of applying statistical methods in collecting and processing the opinions of the management of small, medium and large businesses of Russian companies is proved.