Home  Journals  International Accounting  1(199) - 2012 January

Mechanism of transformation of the reporting of the Russian enterprises in the reporting to IFRS

Available online: 11 January 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Due to the process of the world’s economic system globalization the transition to the financial reporting according to IFRS is a solution of part of problems, connected with implementing or increase of corporate governance quality on the whole as well as management accounting and preparation of consolidated statement of the group of companies. In this article you will find a comparative analysis of practical methods of transformation of national accounting reporting into the reporting according to IFRS. It is identified the advantages and disadvantages of basis methods of accounting reporting transformation and determined the list of methodological problems, connected with transformation of Russian reporting , and suggested a transformational model of a company.

Keywords: financial reporting, management, methods of transformation, transformational model

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

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