International Accounting
 

Expenses of domestic accounting reform: prepaid expenses, unearned revenues, reserves of forthcoming expenses

Vol. 16, Iss. 2, JANUARY 2013

Available online: 25 January 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Ivanov A.E. PhD in Economics, Associate Professor of department "Economics, Management and Investment", the South Ural State University
ivanov.chel@list.ru

In the article the approach of the Ministry of Finance of the Russian Federation to convergence of normative documents of the Russian accounting with the International Financial Reporting Standards is considered and some manifestations of nonsystematic in accounting reform are specified. The author proposed to amend the Plan in the accounts of financial and economic activities of organizations in order to eliminate inconsistencies in the accounting for prepaid expenses, deferred income and accrued expenses.

Keywords: accounting reform, prepaid expenses, unearned revenues, reserves of forthcoming expenses

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

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