Home  Journals  International Accounting  6(204) - 2012 February

Directions of rapprochement of accounting of obligations on the payment in russia with requirements of the IFRS

Available online: 7 February 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

One of the major accounting tasks is to develop reliable information on the obligations of the organization. In this paper it is considered: recognition, measurement, recording and reporting obligations to pay. A comparison of requirements for the integration of this type of commitment in the Russian and international standards is carried out, the author offers to improve requirements for the recognition of liabilities for wages in the national normative documents on accounting.

Keywords: liabilities, accounts payable, accounting, financial statements, International Financial Reporting Standards

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

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