Home  Journals  International Accounting  3(135) - 2010 March

The analysis of the correspondence to standards of russian federation on account policy to isfr requirements

Available online: 30 March 2010

Subject Heading: REPORTING REFORMING

JEL Classification: 

The changes in legislation on regulation of account policy, conducted in accordance with reform of the accounting in comparison with ISFR requirements are presented in article. The base admissions, used in forming account policy and requirements presented to quality of information got on the base of formed account policy are chosen. The result of the work is a separation of the differences in standards, existing today.

Keywords: account policy, admissions, requirements, information features, legislation changes , normative regulation, ISFR correspondence, differences

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

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