Home  Journals  International Accounting  3(249) - 2013 January

Comparison of concept "equity capital" in Russian accounting standards and International Financial Reporting Standards

Available online: 29 January 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

At the present the International Financial Reporting Standards (IFRS) gradually become effective in the territory of the Russian Federation and there is actual a comparison of treatment of concepts of accounting according to the Russian standards of accounting (RSA) and IFRS. In the article the concept "own capital" according to RSBU and IFRS is considered, similarities and distinctions of treatments of this concept are analyzed.

Keywords: equity capital, IFRS, RAS

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

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