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International Accounting
 

Management accounting in construction holdings according to principles of IFRS

Vol. 15, Iss. 17, MAY 2012

Available online: 15 May 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Necheuhina N.S. Doctor of Economics, professor of department "Accounting and Audit", Ural State Economic University
nnecheuhina@yandex.ru

Polozova N.A. assistant professor of department "Accounting and Audit", Ural State Economic University
nat_lya@mail.ru

In the article the way of improvement of management processes in construction holdings by means of introduction of system of management accounting is considered. Advantages of creation of system of management accounting in construction branch by principles of the International Financial Reporting Standard (IFRS) are shown.

Keywords: managerial accounting, International Financial Reporting Standards, managerial decisions

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

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