itutional Features of the Implementation e Russian Accounting System

E. Voronova; S. I. Puchkova

doi:10.12737/1998-0701-2023-9-2-15-21

UDC 336.14

ITUTIONAL FEATURES OF THE IMPLEMENTATION E RUSSIAN ACCOUNTING SYSTEM itutional Features of the Implementation e Russian Accounting System

АА Аа

Published in Auditor · Volume 9, Issue 2 · Pages 15–21 · Rubric: INTERNATIONAL STANDARDS

DOI: https://doi.org/10.12737/1998-0701-2023-9-2-15-21

Received: 24.04.2023 Accepted: 25.04.2023 Published: 25.04.2023

Authors

E. Voronova

S. I. Puchkova

E. Voronova

Academic degree: doctor of economic sciences

Moscow State Institute of International Relations (University) professor · kafedra ucheta, statistiki i audita · Moscow

S. I. Puchkova

Academic degree: doctor of economic sciences

Moscow State Institute of International Relations (University) Professor · Department of Accounting, Statistics and Audit · Moscow

ABSTRACT

Th e article describes the use of IFRS as one of areas of cooperation between states, examines the institutional features, stages and difficulties of transformation and applications of IFRS in Russian Federation, basic differences between IFRS and Federal Accounting Standards (FAS), and application of the IFRS by Russian companies.

KEYWORDS

Accounting, Federal Standards of Accounting (FSBU), International Financial Reporting Standards (IFRS), accounting principles, accounting practices, habits

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Editor-in-Chief

Sergei Guskov

mister.guskov2010@yandex.ru

Executive Editor

Dar'ya Sklyankina

501@infra-m.ru

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GOST

Voronova E. Y., Puchkova S. I. itutional Features of the Implementation e Russian Accounting System // Auditor. 2023. no. 2. pp. 15-21. DOI: https://doi.org/10.12737/1998-0701-2023-9-2-15-21. (Date of access 07.11.2026).

MLA

E. Voronova, Puchkova S. I.. "itutional Features of the Implementation e Russian Accounting System." Auditor 9.2 (2023): 15-21. DOI: https://doi.org/10.12737/1998-0701-2023-9-2-15-21.

APA

Voronova E. Y., Puchkova S. I. (2023). itutional Features of the Implementation e Russian Accounting System. Auditor, 9(2), 15-21. https://doi.org/10.12737/1998-0701-2023-9-2-15-21

Chicago

E. Voronova, Puchkova S. I.. "itutional Features of the Implementation e Russian Accounting System." Auditor 9, no. 2 (2023): 15-21. https://doi.org/10.12737/1998-0701-2023-9-2-15-21.

WIKI

{{cite journal | author = Voronova E. Y., Puchkova S. I. | title = itutional Features of the Implementation e Russian Accounting System | journal = Auditor | year = 2023 | volume = 9 | issue = 2 | pages = 15-21 | doi = 10.12737/1998-0701-2023-9-2-15-21 }}

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ITUTIONAL FEATURES OF THE IMPLEMENTATION E RUSSIAN ACCOUNTING SYSTEM itutional Features of the Implementation e Russian Accounting System

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