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International Accounting

30(276) - 2013 August

Models of integration of various registration subsystems in common information space

Vol. 16, Iss. 30, AUGUST 2013

Available online: 23 August 2013

Subject Heading: Account problems

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Sidorova M.I. PhD in Economics, Associate Professor, the Department of Accounting, Analysis and Audit, the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
sidorova2003@list.ru

Today is a very urgent task of constructing an optimal model of integration of the various accounting subsystems in a single information space of a commercial organization.This problem is investigated in connection with introduction of International Financial Reporting Standards in the Russian accounting practice. In the article the systematization of possible options of interaction of two registration subsystems is offered and conditions of their application are allocated.

Keywords: accounting, International Financial Reporting Standards, integration

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

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