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2003 Action Plan to Prepare the Economy for the Move to International Financial Reporting Standards
(material provided by the Russian Ministry of Finance) (material provided by the Russian Ministry of Finance) In the past few years, the Russian Federation has been implementing a set of measures to reform the accounting system in order to bring it in compliance with market economy requirements given worldwide best-demonstrated practices. The list of measures and their deadlines are prescribed by the Russian Government Resolution #283, dated 6 March 1998, «On Approving the Accounting Reform Program towards International Accounting Standards» and Accounting Reform Program Implementation Measures in 2001-2005 ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010
The Problem of Perception of New Russian Accounting Standards
Olga Rozhnova Olga Rozhnova The problem of perception of new Russian accounting standards is very complicated and requires comprehensive in-depth analysis. It should be noted that the perception process is influenced by many different factors, the level of economic development, communication, the users’ qualifications and the mentality of accountants being ...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

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Conceptual Framework Directive 2013/34/EU EFRAG financial information governance reform IFRS Conceptual Framework IFRS Foundation PIOB true and fair