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International Accounting
 

Improving of conducting the management accounting in the organization on the basis of use of principles IFRS

Vol. 14, Iss. 37, OCTOBER 2011

Available online: 19 October 2011

Subject Heading: Account problems

JEL Classification: 

Chernikh I.N. Ph.D. in Economics, senior lecturer of chair «the Accounting, the Finance and the Audit», The Moscow State University of Instrument making and Computer science
Innachernikh@mail.ru

The article presents a mechanism for improving the management accounting in an organizations on the basis of principles IFRS (the international standards of the financial reporting), which currently has significant relevance and is due to this the fact that in reforming the accounting business leaders decide to use IFRS as a result of management accounting also begins to be based on the principles of IFRS. Particular attention is paid to consideration of fundamental principles and concepts of IFRS and RAS, provided a comparative analysis of management accounting approaches on the basis IFRS and RAS.

Keywords: IAS, the financial account, the financial reporting, the international account, Russian accounting standards

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

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