Home  Journals  International Accounting  14(146) - 2010 October

Comparative characteristics of ifrs accounting preparation methods

Available online: 19 October 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

The number of companies planning to enter international capital market, issuing shares of stock equity, interacting with foreign investors and partners has been increasing dramatically. In these circumstances, the question of IFRS report preparation remains as urgent as ever. One of the most problematic issues is the choice of IFRS report preparation method. The present article offers comparative analysis of the basic methods of accounting reports preparation in accordance with IFRS requirements: transformation and parallel accounting.

Keywords: IFRS, RAS (Russian Accounting Standards), transformation, parallel accounting, International accounting practices, accounting, accounting transformation, financial accounting

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

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