Home  Journals  International Accounting  4(124) - 2009 April

Experience and problems of implementation of IFRS in separate foreign countries

Available online: 17 September 2009

Subject Heading: Foreign practice

JEL Classification: 

At the 25th (jubilee) session of Intergovernmental group of experts on international standards of accounting and reporting of United Nations Conference on Trade and Development that took place in Geneva (Switzerland) from 4 to 6 of November 2008 the results of researches on four countries were considered.
     In the article the author analyzed materials of the research and drew a conclusion that approaches to adaptation of systems of accounting and financial statement in conditions of market economy used in Poland have several generalities with Russian practice but still quite a lot of differences that are stipulated by not only domestic features and traditions but also various degree of integration of countries into different international structures.

Keywords: standards, implementation, accounting, reporting, integration, law, reformation, audit

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

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