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International Accounting
 

Problems of transition to the International standards of the financial reporting

Vol. 14, Iss. 27, JULY 2011

Available online: 14 July 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Sorokina E.M. the Doctor of Economics, the professor of chair of accounting and audit, the Baikal state university of economy and the right
soelmi@yandex.ru

The concept of development of accounting and the reporting in the Russian Federation on the intermediate term prospect, approved by the order of the Ministry of Finance of Russia from 01.07.2004 № 180, defined measures and transition stages to use of the International standards of the financial reporting. In article the reasons of default of the specified program document are considered.

Keywords: accounting reforming, the reporting, the financial reporting, МСФО, the user of the reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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