Home  Journals  International Accounting  18(216) - 2012 May

Accounting (financial) reporting in the light of RSBU and IFRS

Available online: 14 May 2012

Subject Heading: PROBLEMS.OPINIONS. DECISIONS

JEL Classification: 

In the article the basic aspects of drafting of accounting (financial) control are selected in obedience to the Russian legislation and international standards. Distinctions are determined in requirements, produced to accounting in Russia and at an international level. Composition of the financial reporting, determinations of accounting, drafting purpose, period covered and other important factors, influencing on authenticity, informing and transparency, is examined.

Keywords: accounting control, financial reporting, international standards of the financial reporting, IFRS, Russian accounting

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

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