The changing global economic situation entails the transformation of national accounting systems. The purpose of the master thesis is to conduct a comparative study of the theoretical foundations and practical tools for the functioning of the accounting system in Russia and China. The object of the master thesis are the issues of organization and conducting of accounting in Russia and China. The subject of the master thesis is a comparative characteristics of accounting systems. In the thesis investigated theoretical aspects of the global experience in building accounting systems, analyzed the composition of the national accounting standards of Russia and China, studied IFRS and carried out a comparison of accounting systems of Russia and China. Master thesis consists of introduction, three chapters, conclusion, bibliography and applications.
|Translated title of the contribution||Comparative analysis of accounting systems of Russia and China: Master's thesis|
|Qualification||Master of Science|
|Publication status||Published - 2017|