Home  Journals  International Accounting  5(125) - 2009 May

Profits and expenses in Russian accounting and IFRS

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

This publication is a comparative analysis of profit and expenses accounting according to IFRS and RAS. The article considers specific conditions on recognition of profit in accordance with IFRS and also represents an analysis of expenses of organization. Special attention in the article is paid to obligatory condition of documentation of expenses according to RAS.

Keywords: profits, expenses, standards, accounting, analysis, gain, documentation

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

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