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

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

View this article in Russian

Sorry, this article is only available in Русский.



All articles of author «Екатерина Сергеевна Черкасова»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register