International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

The comparative characteristic of the Russian and western systems of accounting

Vol. 14, Iss. 34, SEPTEMBER 2011

Available online: 9 September 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Merzlikina E.M. Doctor of Economics, the senior lecturer of chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
memprof@mail.ru

Avramenko G.M. Associate professor of economic sciences, the senior teacher Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
g.avramenko@yandex.ru

Birikov V.A. Associate professor of economic sciences., the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
biryuko@yandex.ru

Nikandrova L.K. Associate professor of economic sciences, the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
lknikandrova@mail.ru

Sharonin P.N. The assistant to chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
p.sharonin@gmail.com

Changes in the social and in economic system of Russia have led to cardinal changes in activity of the enterprises that should have been found adequate reflection in the economic account. The research of history of conducting accounting demonstrates basic divergences between the rules existing in the Russian system of accounting and system of the countries of the West. For harmonization of conditions of it, two systems essential rapprochement not only rules of drawing up of the reporting, but also conducting the current account is required.

Keywords: accounting, GAAP, account principles, users of the accounting reporting

View all articles of issue

 

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

Journal current issue

Vol. 22, Iss. 11
November 2019

Archive