TY JOUR TI The process of Improving of IFRS and Russian Accounting Practices KW accounting KW reporting KW International fi nancial reporting standards KW Conceptual framework for fi nancial reporting. JO Auditor AU Dmitrieva, I.. AU Mashinistova, G.E. AU Kharakoz, Y.. PY 2019 IS 5 PB INFRA-M Academic Publishing LLC.