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World Practice of International Financial Reporting Standards Applying
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Citations:

WORLD PRACTICE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS APPLYING
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Dmitrieva I. 1
Kharakoz Yu. 2
Authors:
1.  Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation (World Economy Department, Professor)

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

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-27-32
Pages:
from 27 to 32
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 fi nancial reporting standards, convergence, national accounting systems, reporting
Abstract and keywords
Abstract (English):
The article discusses the practice of applying International Financial Reporting Standards in some countries and the development of national accounting systems. In particular, the process of applying IFRS in Europe, South- East Asia and the Middle East was studied.

Keywords:
international fi nancial reporting standards, convergence, national accounting systems, reporting
References

1. Dmitrieva I.M., Mashinistova G.E., Harakoz Yu.K. Process sovershenstvovaniya MSFO i rossiyskaya uchetnaya praktika // Auditor. - 2019. - № 3. - S.35-40.

2. Dmitrieva I.M., Harakoz Yu.K. Problemy transformacii finansovoy otchetnosti organizaciy v usloviyah primeneniya mezhdunarodnyh standartov // V sb. materialov XV Mezhdunarodnoy nauchnoy konferencii «Vysshee obrazovanie dlya XXI veka». Moskovskiy gumanitarnyy universitet, noyabr' 2019.

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

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

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

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