Home  Journals  International Accounting  4(136) - 2010 April

The problems of development of accounting in agricultural economic sector on the basis of IFRS

Available online: 9 April 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The article is dedicated to problems connected to the transformation of Russian accounting standards and accounting (financial) standards of IAS, the author considers elements of Russian and international accounting reserve system. There is defined a necessity, possibility and ways of implementing of separate IAS elements in Russian accounting practice and drawing up of accounts of the agrarian economic sector.

Keywords: international accounting standards, valuation of assets, biological assets, transformation of reports, biotransformation, fair value, active market, reserves, a reserve system, authorized reserves, reserves for securing assets and liabilities, risks and costs reserves

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive