Home  Journals  International Accounting  39(285) - 2013 October

Foreign experience of first-time adoption of the IFRS

Available online: 28 October 2013

Subject Heading: Foreign experience

JEL Classification: 

Questions preparation of the first statements in accordance with the International Financial Reporting Standards (IFRS) are currently of particular interest and relevance both for Russian and foreign companies. In this regard it is important to analyze foreign experience of preparation of the first reporting on IFRS, and also the main problems which arose at the foreign companies by its preparation. It can help the Russian companies to avoid a number of problems at preliminary planning of preparation of the first reporting on the IFRS.

Keywords: first-time adoption, first financial statements, foreign experience, improvement, adjustments, transition, IFRS

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive