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The process of Improving of IFRS and Russian Accounting Practices
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THE PROCESS OF IMPROVING OF IFRS AND RUSSIAN ACCOUNTING PRACTICES
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Dmitrieva I. 1
Mashinistova G. 2
Kharakoz Yu. 3
Authors:
1.  Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Professor)

2.  Plekhanov Russian University of Economics (Department of Accounting and Taxation, Associate Professor)

Business School MIRBIS (Lecturer)

Moskva, Moscow, Russian Federation
3.  Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Associate Professor)

Type:
Article
DOI:
https://doi.org/10.12737/article_5c88f3464ddaf0.95746469
Pages:
from 35 to 40
Status:
Published
Received:
13.03.2019
Accepted:
01.04.2019
Published:
01.04.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
accounting, reporting, International fi nancial reporting standards, Conceptual framework for fi nancial reporting.
Abstract and keywords
Abstract (English):
Th e article considers the issues of reforming the national accounting and reporting in accordance with International fi nancial reporting standards, Conceptual framework for fi nancial reporting.

Keywords:
accounting, reporting, International fi nancial reporting standards, Conceptual framework for fi nancial reporting.
References

1. Balihina N.V., Mashinistova G.E., Harakoz Yu.K. Osobennosti primeneniya MSFO v rossiyskoy i zarubezhnoy praktike. Ekonomika i predprinimatel'stvo. - 2017. - № 8-3 (85).

2. Dmitrieva I.M., Harakoz Yu.K. Mezhdunarodnaya praktika ucheta rezul'tatov intellektual'noy deyatel'nosti // Auditor. - 2015. - № 1-2.

3. Dmitrieva I.M. Perspektivy vnedreniya Mezhdunarodnyh standartov finansovoy otchetnosti v nacional'nuyu uchetnuyu sistemu // Mir novoy ekonomiki. - 2016. - № 3.

4. Zahodyakina E. Sovet po MSFO pomenyal opredeleniya aktivov i obyazatel'stv: predstoit mnogo raboty // Elektronnyy zhurnal MSFO na praktike. - 2018. - № 9.

5. Zahodyakina E. Kak po-novomu ocenivat' aktivy i obyazatel'stva // Elektronnyy zhurnal MSFO na praktike. - 2018. - № 10.

6. Konceptual'nye osnovy finansovoy otchetnosti https://www.norma.uz/nashi_obzori/obnovleny_konceptualnye_osnovy_msfo

7. MSFO (IAS) 1 «Predstavlenie finansovoy otchetnosti» http://msfo-dipifr.ru/msfo/

8. Oficial'nyy sayt Ministerstva finansov RF [Elektronnyy resurs]. - URL: http://www1.minfin.ru/ru/accounting/accounting/legislation/positions/.

9. Oficial'nyy sayt Soveta po Mezhdunarodnym standartam finansovoy otchetnosti (IASB) [Elektronnyy resurs]. - URL: http://www.iasb.org/.

10. Oficial'nyy sayt Organizacii po Mezhdunarodnym standartam finansovoy otchetnosti (IFRS Foundation) [Elektronnyy resurs]. - URL: http://www.ifrs.org/.

11. Finansovyy i upravlencheskiy uchet v usloviyah perehoda na MSFO. Teoriya i praktika : Monografiya / I.M. Dmitrieva, G.E. Mashinistova, Yu.K. Harakoz. - M. : YuNITI-DANA, 2014.

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