Despite the fact that the formation of a system of accounting (financial) accounting took more than one century, to this day - this is an urgent and extremely difficult task. If you look at the history of accounting development in Russia, «foreign experience» has always influenced the subject of accounting and the regulatory foundation on which the financial activities of enterprises are formed. In the context of the globalization of capital markets, today «double standards» are an objective reality, not a question of the future. But in most cases, IFRS for Russian enterprises is a thorny, complicated way, because the standards do not completely reflect the specifics of Russian accounting, and in some cases even require the abandonment of traditions that have been cultivated for centuries. Therefore, the introduction of IFRS remains a formal component for the absolute majority of Russian companies.
|Number of pages||7|
|Journal||Экономика и управление: проблемы, решения|
|Publication status||Published - 2017|
- 06.00.00 ECONOMY AND ECONOMIC SCIENCES
Level of Research Output
- VAK List