Home  Journals  International Accounting  9(129) - 2009 September

Creation of financial statements in accordance with ifrs for 2009: which russian and international standards are to be used

Available online: 12 November 2009

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Article provides existing correlation between Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS). Using the table provided in the article those who create financial statements for 2009 may find the name and requisites of the correspondent to Russian standards IFRS. Thus accountants and financial specialists may economize their time when preparing IFRS financial statements, as well as become more confident that their financial statements were created in accordance with IFRS. The article is recommended for practicians in the field of IFRS. All standards mentioned in the article are suitable for financial statements for the year ended 31 December 2009.

Keywords: International financial reporting standards (IFRS), Financial statements, transformation

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

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