With the introduction in Russia of international accounting standards, one of the actual problems of accounting for this transition period is the development of the Model Chart of IFRS accounts, simplifying the transition from RAS accounting for accounting under IFRS. We propose a Model Chart of Accounts IFRS accounting, which allows you to keep records in accordance with IFRS, using both active and passive IFRS accounts, and classical active, passive and variable account balance RAS.
balance, balance sheet items, accounting, financial, IFRS, RAS, asset, liabilities, capital, model, chart, accounts, transformation of financial statements
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