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The Process of Implementation of International Financial Reporting Standards in the Countries of the Eurasian Economic Union
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THE PROCESS OF IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE COUNTRIES OF THE EURASIAN ECONOMIC UNION
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/10.12737/1998-0701-2020-45-50
Pages:
from 45 to 50
Status:
Published
Received:
19.11.2020
Accepted:
30.11.2020
Published:
30.11.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
international fi nancial reporting standards, harmonization, national accounting systems, reporting
Abstract and keywords
Abstract (English):
Th e article discusses the practice of applying International fi nancial reporting standards in the EAEU member States and the development of national accounting systems. In particular, the process of applying IFRS in Armenia, Kazakhstan, Belarus, Kyrgyzstan and Russia was studied.

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

1. Dmitrieva I.M. Perspektivy vnedreniya mezhdunarodnyh standartov finansovoy otchetnosti v nacional'nye uchetnye sistemy. Zhurnal Finansovogo universiteta pri Pravitel'stve RF «Mir novoy ekonomiki». №3 2016

2. Dmitrieva I.M., Mashinistova G.E., Harakoz Yu.K. Process sovershenstvovaniya MSFO i rossiyskaya uchetnaya praktika. Zhurnal Auditor. № 3 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/.

6. Federal'nyy zakon ot 27.07.2010 N 208-FZ «O konsolidirovannoy finansovoy otchetnosti» [Elektronnyy resurs], Rezhim dostupa: https://legalacts.ru/doc/federalnyi-zakon-ot-27072010-n-208-fz-o/

7. Prikaz Minfina Rossii ot 25.11.2011 N 160n «O vvedenii v deystvie Mezhdunarodnyh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnyh standartov finansovoy otchetnosti na territorii Rossiyskoy Federacii» [Elektronnyy resurs], Rezhim dostupa: https://legalacts.ru/doc/prikaz-minfina-rf-ot-25112011-n-160n/

8. Zakon Respubliki Armeniya ot 20 dekabrya 2019 goda №ZR-282 «O buhgalterskom uchete» [Elektronnyy resurs], Rezhim dostupa: http://www.parliament.am/legislation.php?sel=show&ID=6862&lang=rus

9. Informaciya ob opyte gosudarstv - uchastnikov SNG v obespechenii posledovatel'nogo i edinoobraznogo primeneniya Mezhdunarodnyh standartov finansovoy otchetnosti [Elektronnyy resurs], Rezhim dostupa: https://minfin.gov.ru/ru/document/?id_4=129254-informatsiya_ob_opyte_gosudarstv_-_uchastnikov_sng_v_obespechenii_posledovatelnogo_i_yedinoobraznogo_primeneniya_mezhdunarodnykh_standartov_finansovoi_otchetnosti

10. Oficial'nyy sayt Ministerstva finansov Respubliki Belarus' http://www.minfin.gov.by/

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