БУХГАЛТЕРСКИЙ УЧЕТ ПО МСФО И РСБУ

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  • 657 (075.8)

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    Abstract. The article deals with American, European, Russian accounting system

    and the purpose of financial reporting under IFRS. Is a list of Russian regulations on accounting. The principles of the Committee on International Financial Reporting Standards and the Institute of Professional Accountants. Explore options for closer Russian accounting to IFRS.

    Keywords: International accounting system, accounting pronouncements, parallel

    accounting, transformation of the financial statements.

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