UDC 338.246

PROBLEMS OF IMPLEMENTATION OF IFRS IN RUSSIA

Malikova Aygul Radikovna
Ufa Institute (branch) Plekhanov Russian University of Economics
student of 2nd course "Economics"

Abstract
In the paper the stages of the introduction of international financial reporting standards in Russia, they are opposed to the current Russian accounting rules that impede the implementation of IFRS factors and emerging issues, as well as an example, consider the difference in the reporting enterprise AvtoVAZ, compiled under different standards.

Keywords: accounting reports, accounting standards, assets, AVTOVAZ, business economics, fixed assets


Article reference:
Problems of implementation of IFRS in Russia // Economics and innovations management. 2016. № 5 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2016/05/11833

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