International financial reporting standards implementation into the Russian accounting system

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.