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TOPICAL ISSUES OF APPLICATION OF IFRS IN RUSSIA
Zimina Anna Anatolyevna
Russian Timiryazev State Agrarian University
Russian Timiryazev State Agrarian University
Abstract
This article is devoted to process of rapprochement of the RAS and IFRS systems in Russia. The carried-out comparison allows to tell that only by further harmonization of the Russian model of the account from the IFRS assuming development of normative documents on accounting it will be possible to eliminate the available gaps in the legislation that will promote improvement of quality and usefulness of reporting information for the interested users.
Category: 08.00.00 Economics
Article reference:
Topical issues of application of IFRS in Russia // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/80970
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