Home  Journals  International Accounting  4(202) - 2012 January

New requirements to the accounts and the balance sheet in Russian accounting standards and IFRS

Available online: 23 January 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

The impact of recent changes in Russian and international financial reporting for the formation of requirements of reporting information about their financial situation is analyzed in the article. The comparison of International Financial Reporting Standards and Russian regulatory requirements on accounting differences and systematic unity of the Russian and international approaches to the financial position of organizations in the financial statements at this stage is offered.

Keywords: financial reporting, financial position, of international standards of financial reporting, balance sheet, statement of financial position

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

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