Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Improving of conducting the management accounting in the organization on the basis of use of principles IFRS
Available online: 19 October 2011 Subject Heading: Account problems JEL Classification:
The article presents a mechanism for improving the management accounting in an organizations on the basis of principles IFRS (the international standards of the financial reporting), which currently has significant relevance and is due to this the fact that in reforming the accounting business leaders decide to use IFRS as a result of management accounting also begins to be based on the principles of IFRS. Particular attention is paid to consideration of fundamental principles and concepts of IFRS and RAS, provided a comparative analysis of management accounting approaches on the basis IFRS and RAS. Keywords: IAS, the financial account, the financial reporting, the international account, Russian accounting standards |
ISSN 2311-9381 (Online)
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