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International Accounting

40(286) - 2013 October

IFRS: analysis of world experience of global accounting standardization

Vol. 16, Iss. 40, OCTOBER 2013

Available online: 30 October 2013

Subject Heading: ON WAY TO THE INTERNATIONAL STANDARDS

JEL Classification:

Lisovskaja I.A. Doctor of Economic Sciences, Professor of the Department of Accounting, Economic Analysis and Auditing, the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
lisovskaya@bk.ru

Sidorova M.I. PhD of Economic Sciences, Professor of the Department of Accounting, Economic Analysis and Auditing, the Russian Academy of National Economy and Public Administration under the President of the Russian Federation)
sidorova2003@list.ru

Chipurenko E.V. doctor of science (economics), Head of Accounting, Economic Analysis and Auditing Chair, The Russian Presidential Academy of National Economy (RANEPA)
sp-au@yandex.ru

The article is devoted to the generalization of international experience of implementation of IFRS for the 40-year period from the inception of the idea of creating global accounting standards. Existence of a set of national options of IFRS and a problem of identification of the financial statements conforming to the international standards are analyzed. New tendencies of regulation of the account at the international and national levels are considered.

Keywords: international standards, IFRS, the financial statements, regulation, accounting, the International Accounting Standards Board (IASB)

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

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Vol. 27, Iss. 4

April 2024