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International Accounting
 

Foreign experience in formation of a registration policy

Vol. 14, Iss. 34, SEPTEMBER 2011

Available online: 9 September 2011

Subject Heading: Foreign experience

JEL Classification: 

Osipova A.I. The assistant to chair of accounting, the analysis and audit, the Don state agrarian university
fisa25@yandex.ru

In the article are presented results of research in formation of a registration policy in foreign countries which are based on studying of the International standards of the financial reporting, the standard principles of accounting. Experience of formation of a registration policy in the USA, Great Britain, Germany and France is analysed.

Keywords: accounting principles in foreign countries, the registration policy, МСФО, GAAP

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

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