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International Accounting

40(286) - 2013 October

Basic principles of accounting in China and Russia

Vol. 16, Iss. 40, OCTOBER 2013

Available online: 30 October 2013

Subject Heading: FOREIN EXPIRIENS

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Petrov A.M. Doctor of Economics, Professor of the Department of Accounting in Commercial Organizations, the Financial University under the Government of the Russian Federation
palmi@inbox.ru

Lymar M.P. Fellow of the Center for Economic and Investment Cooperation between Russia and China, the State Research Institution "Council for Study of Productive Forces"
lymarm@mail.ru

Russia and China at the present stage are not only neighbours in the geographical location, but strategic partners on economic cooperation. In the article the features of accounting of two countries are considered. It is based on comparison of the major provisions of the laws on accounting Russia and China. Authors consider in detail stop on structure of financial statements for the state and commercial enterprises of two countries

Keywords: accounting, financial statements, foreign capital, state-owned enterprises

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

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