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International Accounting
 

IFRS in Russia: the Current state, practice of application and a way of the further development

Vol. 14, Iss. 32, AUGUST 2011

Available online: 1 September 2011

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Chernikova L.I. candidate of sciences (economic), manager chair Russian state university of tourism and service
tariff2004@mail.ru

Zaernjuk V.M. candidate of sciences (economic), chairs «economy and the finance» Russian state university of tourism and service, (Moscow) (branch), Moscow
zvm4651@mail.ru

In article the current state of application of the international standards of the financial reporting to Russia accepted last years acts on the further expansion of a zone of application IFRS is opened, necessity of working out of the state project «International standards of the financial reporting» on all economic sector is proved.

Keywords: the international standards, the financial reporting, audit, accounting, the reporting principles, the consolidated reporting

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

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