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International Accounting
 

Prospects of introduction IFRS in the noncommercial organizations

Vol. 14, Iss. 7, FEBRUARY 2011

Available online: 13 February 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Melechina T.I. Cand. Econ. Sci., senior lecturer of chair of accounting, the analysis and audit, The state university of management
mele75@yandex.ru

In article features of transition of the noncommercial organizations on МСФО are considered. As positive factors the author names: inflow of foreign investments to the Russian economy, improvement of image of the Russian business, integration of economy of Russia into system мирохозяйственных communications. Among difficulties of this process: incompleteness of the account of branch specificity, increase responsibility of experts, additional expenses.

Keywords: international standards of the financial reporting, the noncommercial organizations, balance, correspondence of accounts, the financial reporting, the objective information

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

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