Home  Journals  International Accounting  3(123) - 2009 March

New alterations of Russian standards

Available online: 17 September 2009

Subject Heading: On the way to international standards

JEL Classification: 

In the end of 2008 the Ministry of Finances of Russia accepted new standards of accounting: AS 1/2008 “Account policy of organization”, AS 2/2008 “Accounting of construction contracts”, AS 15/2008 “Loans and credits accounting”, AS 21/2008 “Alteration of assessed values”.
     Out of four documents the first three are new versions of previous accounting standards. The new standard is indeed the AS 21/2008. The authors of the article analyze the accepted ASes and comment upon them.

Keywords: standards, accounting, statement, account policy, contract, construction contract, credit

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

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