International Accounting
 

Use of information technologies for formation of reporting on IFRS

Vol. 15, Iss. 27, JULY 2012

Available online: 19 July 2012

Subject Heading: ACCOUNT AUTOMATION

JEL Classification: 

Shitova Т.F. PhD of Sociological Sciences, Associate Professor of department "Accounting and Audit", the Ural State Economic University
shitovatat@yandex.ru

The article is devoted to the problem of the use of modern information technologies in the formation of the financial reporting according to the International Standards. The actuality of the problem is connected with the fact that many of the Russian enterprises, in seeking to improve their competitiveness, enter to the international markets. It is well known that all the participants in the international market are required to keep records of the economic activity in accordance with the International Standards, therefore before managing subjects sharply there is a problem of a choice of the software product, allowing carrying out the account on MSF. The author proves that program use "1S: Management of manufacturing enterprise 8" will allow to solve a problem of maintaining the account on two standards with the minimum labor costs.

Keywords: standards IFRS, accounting, international accounting, program "1S: Management of manufacturing enterprise 8", Plan of accounts of international accounting subsystem IFRS, translation of transactions, rules of transfer data to subsystem of IFRS

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

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