Home  Journals  International Accounting  7(139) - 2010 July

Activity on the international standardization of accounting and the financial reporting: historical aspect

Available online: 16 July 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

The article describes the main stages of the international and Russian practice of introducing international standards of accounting and financial reporting. Lists of current to date standards IAS and IFRS, as well as interpretations IFRIC and SIC with details of the latest versions of these documents.
     The article also contains information about a number of draft standards and interpretations, which will come into force in 2010-2011.

Keywords: International Accounting Standards, International Finantional Reporting Standards, International Accounting Standards Committee, International Accounting Standards Board, International Financial Reporting Interpretations Committee

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

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