Regulatory issues of the accounting reporting in the transition to IFRS

The entry into force of the Federal law «On accounting» №402-FZ does not solve all problems of the regulation of accounting and reporting in the context of transition to International financial reporting standards. The purpose of this article is to identify and classify accounting regulation issues,...

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Bibliographic Details
Main Author: N V Malinovskaya
Format: Article
Language:English
Published: Peoples’ Friendship University of Russia (RUDN University) 2013-12-01
Series:RUDN Journal of Economics
Subjects:
Online Access:http://journals.rudn.ru/economics/article/view/12030