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Actual problems of Russian law
Reference:
Kozhevnikova, S.I. (2013). On the legal aspects
of introduction of the International
Financial Reporting Standards. Actual problems of Russian law, 5, 568–574. https://en.nbpublish.com/library_read_article.php?id=62682
Kozhevnikova, S.I. On the legal aspects of introduction of the International Financial Reporting StandardsAbstract: The article is devoted to the introduction of the International Financial Reporting Standards (IFRS) into the legal sphere of Russia. The author provides brief analysis of the Russian legislative acts, which were passed to regulate the process of transfer to the IFRS. The author also characterizes the value of the normative introduction of the IFRS in Russia. Keywords: jurisprudence, IFRS, normative regulation, Accounting Regulations, provisions on accounting, financial reporting, International Financial Reporting Standards, global economic system, consolidated financial reporting, interpretations of the international standards.
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This article written in Russian. You can find original text of the article here . References
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2. Konopleva I.A., Kostin B.A. Problemy avtomatizatsii bukhgalterskogo ucheta v period pere-khoda na Mezhdunarodnye standarty finansovoy otchetnosti // Mezhdunarodnyy bukhgalter-skiy uchet. — 2011. — ¹ 35. 3. Sukharev I.R. Znachenie vvedeniya MSFO v Rossii // Bukhgalterskiy uchet. — 2012. — ¹ 3. 4. Nazarkin I.Zh. Problemy pravovogo regulirovaniya finansovoy otchetnosti v bankovskoy sfere RF // «Chernye dyry» v Rossiyskom zakonodatel'stve. — 2007. — ¹5. — S. 501–503 |
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