TRANSFORMATION OF RUSSIAN FINANCIAL STATEMENTS IN IFRS FORMAT
Journal: AUDITOR
№ 14
, 2014
Rubrics: INTERNATIONAL STANDARDS
Authors:
Type:
Article
Pages:
from 55
to 61
Status:
Published
Received:
13.08.2015
Accepted:
13.08.2015
Published:
13.08.2015
Language:
Russian
Keywords:
accounting statements, financial statements, transformation, assets, liabilities, reserves
Abstract (English):
The paper presents the methods and practical recommendations for the transformation of the financial statements prepared in accordance with Russian standards, in the format of international financial reporting standards
The paper presents the methods and practical recommendations for the transformation of the financial statements prepared in accordance with Russian standards, in the format of international financial reporting standards
Keywords:
accounting statements, financial statements, transformation, assets, liabilities, reserves
accounting statements, financial statements, transformation, assets, liabilities, reserves
1. Federal´nyy zakon ot 27 iyulya 2010 g. № 208-FZ «O konsolidirovannoy finansovoy otchetnosti».
2. Prikaz Minfina Rossii ot 25 noyabrya 2011 g. № 160n «O vvedenii v deystvie mezhdunarodnykh standartov finansovoy otchetnosti i raz´´yasneniy mezhdunarodnykh standartov finansovoy otchetnosti na territorii Rossiyskoy Federatsii».
3. http://www.minfin.ru/ru/accounting/accounting/legislation/positions/
4. www.iasc.uk.org - ofitsial´nyy sayt KMSFO.
5. Shchadilova, S.N. Razlichiya v uchete i otchetnosti v chasti osnovnykh sredstv i nematerial´nykh aktivov po RSB i MSFO / S.N. Shchadilova. AUDITOR. - 2013. - № 12.
