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IMPLEMENTATION IFRS IN RUSSIA
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Puchkova S. I. 1
Tkachenko T. 2
Authors:
1.  Moscow State Institute of International Relations (University) (Department of Accounting, Statistics and Audit, Professor)

2.  Moscow State Institute of International Relations (University) Ministry of Foreign Aff airs of the Russian Federation (Department of Accounting, Statistics and Auditing, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-23-26
Pages:
from 23 to 26
Status:
Published
Received:
05.06.2020
Accepted:
10.06.2020
Published:
10.06.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
International Financial Reporting Standards, International Accounting Standards (IFRS), Consolidated Financial Statements, International Accounting Standards Committee (IASC), International Accounting Standards Board (IASB), International Financial Reporting Interpretation Committee
Abstract and keywords
Abstract (English):
This article is devoted to the transition of Russia to International Financial Reporting Standards and the development on their bases of Russian Federal Accounting Standards. Th e article covers the key institutions’ activity involved in the implementation of IFRS in Russia. Approved standards have a great impact on the quality of the presented financial statements, its comparability and usefulness.

Keywords:
International Financial Reporting Standards, International Accounting Standards (IFRS), Consolidated Financial Statements, International Accounting Standards Committee (IASC), International Accounting Standards Board (IASB), International Financial Reporting Interpretation Committee
References

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