Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Conceptual differences between international accounting standards and russian bookkeepping system
Available online: 12 November 2009 Subject Heading: REPORTING REFORMING JEL Classification:
In research conceptual components of the International accounting standards and Russian bookkeeping system were deduced on the basis of the legislation and bookkeeping bills analysis. The conceptual differences between Russian and international accounting systems have been formulated starting with original texts of International accounting standards and Russian principles of bookkeeping. Principles of importance, aggregation, comparability of the information, preparation of primary registration documents, and estimation of equity were considered. In a final part of research key conclusions regarding conceptual differences of the Russian and international systems of bookkeeping were presented. Keywords: reporting, асcounting policies, disclosing, Inventories, рroperty, plant and equipment, rate of exchange, assets |
ISSN 2311-9381 (Online)
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