Home  Journals  International Accounting  8(140) - 2010 July

The debut IFRS application in Russian companies

Available online: 20 July 2010

Subject Heading: REFORMANG OF ACCOUNTING

JEL Classification: 

Question of transition Russians companies to International financial reporting standards (IFRS) is described in this article. This topic is considering now. It is caused by recognition IFRS as one of the main tool, which provides clear and unified information on a financial condition of company for wide range of market participants including foreign ones. By this article main differences between RAS (Russian Accounting Standard) and IFRS will be analyzed. The special attention is given to the basic stages of indicators reduction of RAS to IFRS.

Keywords: IFRS, the financial account, the financial reporting, the international account, Russian accounting standards

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

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