Home  Journals  International Accounting  11(131) - 2009 November

Approach towards organization’s accounting

Available online: 25 November 2009

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Approach towards accounting policies creation of organization acting on the territory of Russian Federation does not depend on changes in Russian legislation. It has the right to form accounting policies according to IAS. Russian enterprises interested in foreign investments have to conduct double accounting in frames of IAS and RAS. Therefore, approach towards organization’s accounting policies creation in accordance with IAS can be treated as a topical theme, and its main features considering foreign and Russian accounting practice are stated in this article.

Keywords: accounting policies, IFRS, forming, principles, financial statements

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive