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International Accounting

41(239) - 2012 November

Reserves of improved accounting and reporting by commercial organizations in Russia

Vol. 15, Iss. 41, NOVEMBER 2012

Available online: 6 November 2012

Subject Heading: Account problems

JEL Classification:

Getman V.G. Doctor of Economic Sciences, Professor, Honored Worker of Higher School of the Russian Federation, Head of department "Accounting", Chairman of the Education-Methodical Council of the Universities of Russia ("Accounting, analysis and audit"), the Financial University under the Government of the Russian Federation
buhuchet@fa.ru

This article discusses the problem of accounting reform in Russia on the basis of IFRS and the creation of integrated reporting of commercial organizations, appropriate requirements of a market economy.

Keywords: accounting, financial reporting, accounting provisions, international financial reporting standards (IFRS), IFRS for SMEs (IFRS for SMEs), integrated reporting

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

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