Russian and international financial statements.

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Uploaded: 22.11.2015
Content: RF otchet.docx (58,24 kB)


Coursework on the theme: "Russian and international financial statements"
Introduction 3
1. Accounting (financial) statements in Russia 5
1.1 the financial statements 5
1.2 General requirements to the accounting reporting 9
2. The concept and structure of the international financial reporting standards
(IFRS) 15
2.1 Purpose of financial statements 15
2.2 Qualitative characteristics of international standards 18
3. Significant differences of the Russian and international financial
reporting 23
3.1 the Purpose and reasons for transition of Russia to the international standards
financial statements 23
3.2 Differences between Russian financial reporting from IAS 28
Conclusion 37
References 39


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