Kamyshin, Volgograd, Russian Federation
The process of increasing globalization of the world economy requires a unity of standards for the preparation of financial statements, i.e. a universal language that is understandable to all users of information, regardless of nationality, nationality and other characteristics. International Financial Reporting Standards (IFRS) have rightfully become such a language. The article lists the reasons for the adaptation of Russian accounting standards to international standards. The main differences between the financial statements prepared according to international financial reporting standards and Russian practice, as well as the problems hindering Russia’s transition to IFRS, are disclosed.
international financial reporting standards, accounting, information source, development
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