Home  Journals  International Accounting  25(271) - 2013 July

Research of current trends of accounting and reporting development in the Russian Federation

Available online: 30 June 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Current accounting and reporting system doesn't provide the proper quality and reliability through the information formed within the system, as well as considerably limits the possibilities of efficient use of this information, which requires its further improvement. Analysis of realization of main trends of accounting and reporting development, specified in the Framework of accounting and reporting development in the Russian Federation in the midterm, is made in the article. Current trends of accounting and reporting development that have formed as a result of reformation process are disclosed.

Keywords: trends of accounting development, quality of accounting information, types of reporting, IFRS, standardization of audit activities

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

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