IFRS-BASED MECHANISM OF FINANCIAL AND MANAGEMENT ACCOUNTING AND REPORTING

Modernizaciâ, Innovaciâ, Razvitie

N. A. Rakevitch¹ 

[1] KuzGTU;

关键词: ifrs;    accounting;    management reporting;    profit and loss statement;    cash flow statement;   

DOI  :  

来源: DOAJ

【 摘 要 】

It is impossible to develop and improve market relations in Russia without thorough study and practical application of world best experiences in the field of accounting and accounting (financial) statements. International Financial Reporting Standards (IFRS) has been worked at for a longtime and today they reflex the practice of foreign national accounting systems. It is high time for the Russian Federation to introduce IFRS in the national financial and management accounting system, so that Russian accounting standards get adapted to those international. It will helpcompanies to make statements that reflect actual situation in the enterprise, to take better-founded management decisions and, consequently, improve business management efficiency.

【 授权许可】

Unknown