Home  Journals  International Accounting  9(129) - 2009 September

Conceptual differences between international accounting standards and russian bookkeepping system

Available online: 12 November 2009

Subject Heading: REPORTING REFORMING

JEL Classification: 

In research conceptual components of the International accounting standards and Russian bookkeeping system were deduced on the basis of the legislation and bookkeeping bills analysis. The conceptual differences between Russian and international accounting systems have been formulated starting with original texts of International accounting standards and Russian principles of bookkeeping. Principles of importance, aggregation, comparability of the information, preparation of primary registration documents, and estimation of equity were considered. In a final part of research key conclusions regarding conceptual differences of the Russian and international systems of bookkeeping were presented.

Keywords: reporting, асcounting policies, disclosing, Inventories, рroperty, plant and equipment, rate of exchange, assets

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

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