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International financial reporting standards implementation into the Russian accounting system

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dc.contributor.author Aletkin P.
dc.date.accessioned 2018-09-18T20:38:59Z
dc.date.available 2018-09-18T20:38:59Z
dc.date.issued 2014
dc.identifier.issn 2039-9340
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/142084
dc.description.abstract © 2014, Mediterranean Center of Social and Educational Research. All rights reserved. This study illustrates the process of implementing IFRS in Russia. The article deals with the description of the system of statutory regulation and its development through the process of International Financial Reporting Standards implementation. The problematic issues concerning the current state of the system of statutory regulation are systemized. The practical application of different accounting systems by Russian companies during the transition to International Financial Reporting Standards followed. The specifics of the financial statements performance are analyzed.
dc.relation.ispartofseries Mediterranean Journal of Social Sciences
dc.subject Accounting system
dc.subject Financial results
dc.subject Implementation of international financial reporting standards
dc.subject Statutory regulation
dc.subject Voluntary adoption
dc.title International financial reporting standards implementation into the Russian accounting system
dc.type Article
dc.relation.ispartofseries-issue 24
dc.relation.ispartofseries-volume 5
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 33
dc.source.id SCOPUS20399340-2014-5-24-SID84911428632


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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