%0 Journal Article %T The Process of Budgeting in the Context of the Transition to IFRS Reporting %A Dmitrieva, I.. %A Mashinistova, G.E. %A Kharakoz, Y.. %K fi nancial reporting, IFRS, budgets, budget for operating activity, budget for investment activity, budget for fi nancial activity, General budget, management report, control. %J Auditor %D 2018 %N 4 %P 8 %I INFRA-M Academic Publishing LLC.