Home  Journals  International Accounting  4(124) - 2009 April

Harmonization of accounting of investments into real assets under Russian and international standards of financial reporting

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

The article analyzes principal differences of harmonization of accounting of investments into real assets under Russian and international standards of financial reporting, puts forward suggestions on transformation of the notion “investment asset” and also on change of the notion “investment property” for the notion “investment belongings”.

Keywords: accounting, reformation, terminology, investments, assets, property, expenses, loans, credits

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

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