Methodic aspects of transformation of Russian accounting into IFRS statements
- Authors: Goman I.V.1
-
Affiliations:
- Department of Economics, Samara State University, Samara, 443011, Russian Federation.
- Issue: Vol 6, No 9/1 (2015)
- Pages: 88-93
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/5759
- DOI: https://doi.org/10.18287/2542-0461-2015-0-9/1-88-93
- ID: 5759
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Abstract
In the article problems, methods, and practical recommendations for the transformation of financial accounting prepared in agreement with the Russian standards into the format of international financial reporting standards.
About the authors
I. V. Goman
Department of Economics, Samara State University, Samara, 443011, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
References
- Federal law dated 27 July, 2010 № 203-FZ «On consolidated financial statements» [in
- Russian].
- Order of the Ministry of Finance dated 25 November, 2011 № 160n «Concerning the
- Implementation of International financial reporting standards and Explanations of the International
- financial reporting standards on the territory of the Russian Federation» [in Russian].
- Retrieved from: http://www.minfin.ru/ru/accounting/accounting/legislation/positions/
- [in Russian]
- Retrieved from: www.iasc.uk.org – official site of the International Accounting Standards
- committee [in English]
- Kovalev V.V. Restatement transformation of Financial Statements of leasing statement
- from the format of the Russian Accounting Standards into the format of International financial
- reporting standards. Finansy i biznes [Finance and Business], 2015, no. 4, pp. 111–[in Russian].
- Shchadilova S.N. Differences in accounting and financial reporting in terms of capital
- assets and intangible assets on Russian Accounting Standards and International financial reporting
- standards. Auditor [Auditor], 2013, no. [in Russian].
- Agaeva L.K., Anisimova V.Yu., Bezlepkina N.V. New concept of development of regional
- economy: cluster basis: monograph. N.M. Tyukavkin (Ed.). Samara, Samarskii gosudarstvennyi
- universitet, 2014, p. [in Russian].
- Kurnosova E.A., Khasyanov I.I. Formation of financial strategy of enterprises of small
- business. Vestnik Samarskogo gosudarstvennogo universiteta [Vestnik of Samara State University],
- , no. 5(, pp. 65–68 [in Russian].
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