Home  Journals  International Accounting  17(167) - 2011 May

Method of transformation of Russian reporting statements prepared in accordance with IFRS

Available online: 6 May 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

The author describes a methodology for the transformation of Russia into the international format for reporting format. This material differs from the many publications on this subject so that the article contains a complete scheme of the transformation from the detection of differences in accounting and reporting, calculation of adjustments, making the posting and complete the preparation of a working transformation table.

Keywords: Beginning balance, Working table, Reclassification of accounts, Transformational model, Adjustment postings

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive