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International Accounting
 

On theconvergence of Russian and international accounting in 2011

Vol. 14, Iss. 16, APRIL 2011

Available online: 19 April 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Safina Z.Z. Candidate of Economic Sciences, Docent, Bashkir State Agrarian Department of Accounting and Auditing
Zilya_safina@mail.ru

On 01.01.2011 changes come into force in the accounting and reporting that bring Russian accounting and international standards. Russian Finance Ministry amended the accounting forms, while part of the reporting has not changed - it's still five forms. However, in each of them made adjustments.
     Despite a number of differences, any dramatic changes have occurred. New forms are fully compatible with old ones.

Keywords: accounting, regulatory frameworks, international accounting standards, accounting, abolition, the form of financial statements

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

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