UDC 657

PROBLEM OF RAPPROCHEMENT OF RUSSIAN ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS: VECTOR OF CHANGES IN ACCOUNTING OF RUSSIA

Ponomareva Tatyana Valeryevna1, Chalenko Eduard Aleksandrovich1
1Nosov Magnitogorsk State Technical University

Abstract
This article is devoted to a question of reforming of domestic system of the account and reporting which has as the purpose reduction of the Russian national system of accounting in compliance with modern requirements of economic realities and International Financial Reporting Standards.

Article reference:
Problem of rapprochement of Russian accounting standards and International Financial Reporting Standards: vector of changes in accounting of Russia // Economics and innovations management. 2016. № 1 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/01/10694

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