Approaches to the Organization of International Accounting in Russian Enterprises

Approaches to the Organization of International Accounting in Russian Enterprises

The article discusses current issues of transformation of accounting information in accordance with international financial reporting standards (IFRS). This study is primarily aimed at developing approaches that determine the need for Russian enterprises to provide accounting information comparable...

Full description

Bibliographic Details
Main Authors:	Ekaterina V. Surkova, Galina A. Skachko, Larisa K. Nikandrova, Maria M. Starkova, Nina F. Sakharova
Format:	Article
Language:	English
Published:	UIKTEN 2021-02-01
Series:	TEM Journal
Subjects:	ifrs ras reporting transformation consolidated reporting international accounting parallel accounting method translation method
Online Access:	http://www.temjournal.com/content/101/TEMJournalFebruary2021_249_258.pdf

Similar Items

ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS
by: B. Zasadnyi
Published: (2014-09-01)

The quality of published accounting information in Russia
by: Bagaeva, A. (Alexandra)
Published: (2010)

Social accounting in Albania
by: Gentiana Filipi, et al.
Published: (2014-03-01)

The current problems of harmonization of accounting for small and medium-sized enterprises
by: Eva Hýblová
Published: (2019-01-01)

CONVERSION OF FOREIGN COMPANIES ACCOUNTS IN THE ACCOUNT CONSOLIDATION PROCESS IN ROMANIA UNDER THE CLOSING RATE METHOD
by: Mariana BANUTA, et al.
Published: (2017-12-01)

Issues of Hedge Accounting in IFRS in Consolidated financial Statement
by: A. Yu. Kuzmin
Published: (2019-03-01)

Harmonization of Accounting, Auditing and Analysis in a Digital Economy
by: O. V. Rozhnova
Published: (2018-08-01)

UNIFICATION OF ACCOUNTING PROCEDURES AS A BASIS FOR FORMATION OF CONSOLIDATED SEGMENTARY REPORTING OF AGROHOLDING
by: Aleksandra V. Glushchenko, et al.
Published: (2018-01-01)

The Methodology for Evaluating the Impact of Applying of IFRS on the Financial Status of Enterprises
by: Zasadnyi Bohdan A.
Published: (2018-06-01)

ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION
by: B. Zasadnyi
Published: (2013-08-01)

Future Challenges of Accounting Education at the University of Debrecen
by: Orbán Ildikó, et al.
Published: (2016-01-01)

The development of integrated accounting in small and medium-sized companies in the agri- and foodsector f the Russian federation
by: Yuriy Burykin, et al.
Published: (2012-06-01)

CREATIVE ACCOUNTING PRACTICIES IN SLOVAKIA AFTER PASSING FINANCIAL CRISIS
by: Miroslav Škoda, et al.
Published: (2017-12-01)

How has IFRS impacted financial reporting for unlisted entities?
by: Elina Haapamäki
Published: (2018-03-01)

RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE
by: Luhova Olha, et al.
Published: (2018-01-01)

A Survey On Financial and Management Accounting Practices Among Small and Medium Enterprises in Malaysia
by: Che Ruhana Isa, et al.
Published: (2008-12-01)

Consolidation accounting: a history of the development of financial reporting standard FRS-37 and sector-neutral consolidation accounting for Crown financial reporting by the New Zealand Government
by: Newby, Sonja Pont
Published: (2008)

Innovative enterprise accounting reporting features
by: S.E. Pyrizhok, et al.
Published: (2020-04-01)

International outlook: The notes and business report in the frame of financial reporting
by: Veronika Fenyves, et al.
Published: (2017-06-01)

International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability
by: Neel, Michael J.
Published: (2012)

Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap
by: Herbei Ioana
Published: (2015-05-01)

The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review
by: Auwalu Musa
Published: (2019-01-01)

Kan man lite på ryska siffror? : en kritisk granskning av RAS ich IFRS
by: Molin, Mattias
Published: (2011)

Two Key Tasks of Accounting
by: S. V. Kolchugin
Published: (2018-08-01)

Chart of Accounts in the Context of the IFRS implementation and Establishment of the Information Environment for Sustainable Development
by: Tat’yana Mikhailovna Odintsova
Published: (2019-01-01)

EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT
by: NICHITA Mirela, et al.
Published: (2015-07-01)

Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects
by: Tetiana Shepel
Published: (2021-03-01)

THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES
by: Sorin, Grigorescu, et al.
Published: (2013-01-01)

ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT
by: Bonaci Carmen Giorgiana, et al.
Published: (2012-07-01)

Divergence within IFRS adoption: the case of depreciation practices of listed banks in Bangladesh
by: Mezbah Uddin Ahmed
Published: (2020-12-01)

Information content of a sports undertaking’s statements serving different purposes – particularly with reference to the player rights
by: Réka Szőke, et al.
Published: (2015-09-01)

The Effect of IFRS on the Financial Ratios of Canadian Public Mining Companies.
by: McConnell, Heath Aaron
Published: (2012)

COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE
by: Nicolae ECOBICI
Published: (2010-09-01)

IFRS-BASED MECHANISM OF FINANCIAL AND MANAGEMENT ACCOUNTING AND REPORTING
by: N. A. Rakevitch
Published: (2016-12-01)

The role and importance of accounting flexibility for investor relations management
by: Savić Bojan
Published: (2016-01-01)

International Financial Reporting Standards and Accounting Comparability
by: Siciliano, Gianfranco
Published: (2013)

PROBLEMS OF ADAPTATION OF RUSSIAN ACCOUNTING AND CONTROL AND ANALYTICAL PRACTICES TO THE CHALLENGES OF THE DIGITAL ECONOMY
by: A. Bodyako
Published: (2018-04-01)

The role of accounting information and the relevance of IFRS : an international survey of financial officers, financial analysts and auditors
by: Benetti, Cristiane
Published: (2011)

Accounting Policy in Managing the Activity of Enterprises under the Conditions of Harmonization of Accounting and Reporting
by: Shevtsiv Liubov Yu., et al.
Published: (2020-03-01)

THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS
by: Mariana GURĂU, et al.
Published: (2016-06-01)

Cannot write session to /tmp/vufind_sessions/sess_od1m2u4dk772ovmn898tp141n2