Home  Journals  International Accounting  27(177) - 2011 July

The first application of the international standards of the financial reporting at the Russian enterprises

Available online: 14 July 2011

Subject Heading: REPORTING REFORMING

JEL Classification: 

Problems of introduction МСФО in the Russian practice of the account are investigated, the attention to existence of differences МСФО from the Russian principles of accounting is paid. Authors have come to a conclusion that, despite all complexities of transition on МСФО, the further introduction of the international standards at the Russian enterprises will allow to improve an internal control system of the company at the expense of use of uniform techniques of the account with a view of management of economic activities, and also to raise competitiveness of the company at the expense of maintenance with the reliable and transparent information of interested users.

Keywords: reporting transformation, distinction of principles of the account, standard МСФО, the intermediate financial reporting, a transformation stage

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

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