Sheshukova T.G.doctor of economic sciences, professor, head of the department of accounting, audit and economic analysis, State Educational Institution of Higher Professional Training “Perm’ State University” 8-342-23-96-254
Vorobiova O.A.senior lecturer of the department of analysis, accounting and audit, State Educational Institution of Higher Professional Training “Kurgan State University” ;
In accordance with IFRS matters connected with selection, application and disclosure of accounting policy are examined in IAS 8 “Accounting policy, changes in calculation accounting evaluations and mistakes”. As for RAS most of international standards provide users at their option range of alternative ways to reflect facts of economical activity in accounting, grouping and evaluation of elements of reporting. In separate areas among these alternatives occur similar or even variants fully comparable with RAS. The authors of the article considered analyzed and summarized provisions of IFRS in comparison with RAS.
