Home  Journals  International Accounting  5(125) - 2009 May

Comparative evaluation of principles of RAS and IFRS

Available online: 17 September 2009

Subject Heading: On the way to international standards

JEL Classification: 

The article is devoted to examination of main differences in principles of international and Russian reporting standards. Separately RAS and IFRS approaches are analyzed in relation to quality characteristics of financial statement. Special attention in the article was paid to structure and of financial statement and rules of formation of accounting policy with regard to RAS and IFRS.

Keywords: principles, standards, accounting, statement, accounting policy, ways, evaluation, elements, profits, expenses

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

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