Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Modification of Russian accounting techniques in implementation of the International Financial Reporting Standards implementation: methodical providing
Available online: 2 June 2014 Subject Heading: REFORMATION OF REPORTING JEL Classification: Pages: 47-55
The article points out the possibility that the Russian companies very soon will have a legal option to waive the right of conducting accounting according to the Russian Accounting Standards (RAS) and to move over to only the International Financial Reporting Standards (IFRS). The paper considers the need for development of a set of advisory methodical documents at the level of national accounting regulation system. The authors offer the structure of recommendations to organizations for development of working chart of accounts. Keywords: accounting, International Financial Reporting Standards, chart of accounts References:
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ISSN 2311-9381 (Online)
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