Vestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and ManagementVestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and Management2542-04612782-3008Samara National Research University535210.18287/2542-0461-2013-0-7-5-7UnknownINTERPRETATION OF THE CONCEPT OF «VALUE» IN DIFFERENT ACCOUNTING SYSTEMSAshirovV. K.morenov.sv@ssau.ruKlimentievaS. V.morenov.sv@ssau.ruthe Dept. of General and Strategic Management, Samara State
University, Samara, 443011, Russian Federationthe Dept. of General and Strategic Management, Samara State University, Samara, 443011, Russian Federation0107201347572312201723122017Copyright © 2017, Vestnik of Samara University. Economics and Management2017<p>The article reveals difference in approach and interpretation of the concept of value in Russian accounting standards and international accounting, which leads to the impossibility of full compliance of Russian accounting standards with international standards of financial accounting.</p>costevaluationRussian accounting standardsinternational financial reporting standardsaccounting regulationssystem of lawстоимостьоценкароссийские стандарты бухгалтерского учетамеждународные стандарты финансовой отчетностиположение по бухгалтерскому учетусистема права