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Problems of harmonization of the Russian system of accounting and requirements of IFRS

Merzlikina E.M. Doctor of Economics, the senior lecturer of chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( memprof@mail.ru )

Avramenko G.M. Associate professor of economic sciences, the senior teacher Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( g.avramenko@yandex.ru )

Birikov V.A. Associate professor of economic sciences., the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( biryuko@yandex.ru )

Nikandrova L.K. Associate professor of economic sciences, the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( lknikandrova@mail.ru )

Sharonin P.N. The assistant to chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( p.sharonin@gmail.com )

Journal: International Accounting, #11, 2012

The financial statements on audit and the analysis of financial results of activity in the different countries have some difficulties which are caused by specific features of national systems of the account. In article problems of association of the account in world scale are considered.


The comparative characteristic of the Russian and western systems of accounting

Merzlikina E.M. Doctor of Economics, the senior lecturer of chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( memprof@mail.ru )

Avramenko G.M. Associate professor of economic sciences, the senior teacher Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( g.avramenko@yandex.ru )

Birikov V.A. Associate professor of economic sciences., the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( biryuko@yandex.ru )

Nikandrova L.K. Associate professor of economic sciences, the senior lecturer Chairs of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( lknikandrova@mail.ru )

Sharonin P.N. The assistant to chair of the finance, the account and the analysis, the Moscow state university of the press of a name of Ivan Fedorova ( p.sharonin@gmail.com )

Journal: International Accounting, #34, 2011

Changes in the social and in economic system of Russia have led to cardinal changes in activity of the enterprises that should have been found adequate reflection in the economic account. The research of history of conducting accounting demonstrates basic divergences between the rules existing in the Russian system of accounting and system of the countries of the West. For harmonization of conditions of it, two systems essential rapprochement not only rules of drawing up of the reporting, but also conducting the current account is required.


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