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FORMATION OF THE FINANCIAL RESULTS IN ACCORDANCE WITH THE RUSSIAN ACCOUNTING SYSTEM AND INTERNATIONAL STANDARDS OF FINANCIAL STATEMENTS
Cherkasova Ekaterina Sergeevna
Russian State Agrarian University - Moscow Timiryazev Agricultural Academy
Russian State Agrarian University - Moscow Timiryazev Agricultural Academy
Abstract
In this article, the differences and similarities in the formation of the financial result of an organization are considered. The characteristic features of each system - Russian and International - are analyzed. The need for a smooth transition to the International Financial Reporting Standards has been identified and justified.
Category: 08.00.00 Economics
Article reference:
Formation of the financial results in accordance with the Russian accounting system and International standards of financial statements // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/80986
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