International Accounting
 

Problems of harmonization of the Russian system of accounting and requirements of IFRS

Vol. 15, Iss. 11, MARCH 2012

Available online: 21 March 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Merzlikina E.M. Doctor of Economics, the senior lecturer of chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
memprof@mail.ru

Avramenko G.M. Associate professor of economic sciences, the senior teacher Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
g.avramenko@yandex.ru

Birikov V.A. Associate professor of economic sciences., the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
biryuko@yandex.ru

Nikandrova L.K. Associate professor of economic sciences, the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
lknikandrova@mail.ru

Sharonin P.N. The assistant to chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova
p.sharonin@gmail.com

The financial statements on audit and the analysis of financial results of activity in the different countries have some difficulties which are caused by specific features of national systems of the account. In article problems of association of the account in world scale are considered.

Keywords: accounting, International Accounting Standards, GAAP, accounting principles, users of financial statements

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

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