ВПЕРЕД К МСФО ИЛИ НАЗАД К ИСТОКАМ: ЧТО ЛУЧШЕ ДЛЯ РОССИЙСКОГО УЧЕТА?

Translated title of the contribution: FORWARD TO IFRS OR BACK TO THE ORIGIN: WHAT IS BETTER FOR RUSSIAN ACCOUNTING

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Abstract

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.
Original languageRussian
Pages (from-to)153-159
Number of pages7
JournalЭкономика и управление: проблемы, решения
Volume3
Issue number8
Publication statusPublished - 2017

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  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

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