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International Accounting
 

Organizational aspects of application of International Financial Reporting Standards in Russian practice

Vol. 16, Iss. 19, MAY 2013

Available online: 25 May 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Trofimova L.B. PhD in Economics, Professor, the Russian Economic University G.V.Plekhanov
p-LBT@rambler.ru

In the article the issues related to the draft conceptual framework of financial reporting are considered. In this regard, the author examines the main stages of the conceptual framework of IFRS from the standpoint of historical evolution and the influence of external factors on their present status.

Keywords: conceptual framework for financial reporting, objectives and qualitative characteristics, controllability, criteria for recognition

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

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