Home  Journals  International Accounting  14(146) - 2010 October

Building a chart of accounts, applying IFRS

Available online: 19 October 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

This article investigates differences in the Russian chart of accounts and chart of accounts drawn up to accounting under IFRS. The author proposed a draft plan of accounts under IFRS and the numbering of accounts in his article. The author proposes to introduce a class of accounts for management accounting. The basis of choice analysts in the accounts of cost accounting, revenue and profits by proceeds from the main subject of management accounting - the responsibility centers.

Keywords: chart of accounts, accounts, responsibility centers, cost center, center income, profit center, investment center

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

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