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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Format: | Article |
Language: | English |
Published: |
Peoples’ Friendship University of Russia (RUDN University)
2013-12-01
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Series: | RUDN Journal of Economics |
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Online Access: | http://journals.rudn.ru/economics/article/view/12030 |