Chart of Accounts in the Context of the IFRS implementation and Establishment of the Information Environment for Sustainable Development

QR Code

Chart of Accounts in the Context of the IFRS implementation and Establishment of the Information Environment for Sustainable Development

Предмет. Формирование единой информационной среды и конвергенция учетных систем в условиях интернационализации мировой хозяйственной жизни предполагает, в частности, расширение сферы применения Международных стандартов финансовой отчетности (МСФО) и обеспечение возможности их применения на уровне но...

Full description

Saved in:

Bibliographic Details
Main Author:	Tat’yana Mikhailovna Odintsova
Format:	Article
Language:	Russian
Published:	Government of Russian Federation, Financial University 2019-01-01
Series:	Учёт. Анализ. Аудит
Subjects:	план счетов мсфо учет отчетность архитектура the chart of accounts ifrs accounting reporting architecture
Online Access:	https://accounting.fa.ru/jour/article/view/220
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

Accounting of the Lease Contract according to the IFRS: the Current Status and the Prospects for the Russian Organizations
by: GULNARA I. Alekseeva
Published: (2019-01-01)

The Preconditions for the Convergence of the National Accounting Systems of Russia and China
by: Marina Pavlovna Lymar’
Published: (2019-01-01)

Problematic Issues of Estimated Liabilities in Payroll Accounting
by: TATYANA YU. Serebryakova
Published: (2019-01-01)

IFRS Statements and Managerial Accounting Principles: Harmonization Potential
by: Yuliya Andreevna Shcheglovskaya
Published: (2019-01-01)

Polemics and Analysis of Critiism of IFRS by I. R. Sukharev and O. A. Sukhareva
by: RUSLAN S. Golovanov
Published: (2019-01-01)

CHART OF ACCOUNTS OF THE RUSSIAN FEDERATION SHOULD BE DETAILED WITH REFORMING OF AN ACCOUNTING REPORTING ON THE BASIS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
by: Gegetsik A. Tovmasyan
Published: (2016-08-01)

STUDY OF THE NATIONAL ACCOUNTING SYSTEMS DEVELOPMENT IN INFORMATION ECONOMY
by: ANNA Vysotskaya
Published: (2019-01-01)

General Chart of Accounts and its Improvement
by: Vasilii Vasil’evich Shcherbatyuk
Published: (2019-01-01)

The Modern Trends of Financial Reporting Development
by: Olga V. Rozhnova
Published: (2019-01-01)

Transition to the Application of IFRS 15 and IFRS 16 as a Factor of Changes in the Financial Position of an Enterprise
by: IRINA А. Lisovskaya
Published: (2019-01-01)

ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF DEVELOPMENT OF INTEGRATED ENVIRONMENTAL AND ECONOMIC POLICIES
by: Elena Shelukhina
Published: (2022-05-01)

PREPARATION AND PROVIDING FINANCIAL INFORMATION, CORRECTION OF MISTAKES IN REPORTING COMPLIANCE WITH THE PRINCIPLES OF IFRS
by: Zinaida P. Arharova
Published: (2016-08-01)

INTEGRATED ACCOUNTING AND REPORTING: INSTITUTIONAL APPROACH
by: TATYANA Serebryakova
Published: (2019-01-01)

MODEL OF ADAPTATION OF FINANCIAL REPORTING TO IFRS
by: Alisa Kirizleyeva
Published: (2022-05-01)

THE DRAWBACKS OF IFRS: INVENTORY VALUATION
by: IGOR Sukharev, et al.
Published: (2019-01-01)

IFRS-BASED MECHANISM OF FINANCIAL AND MANAGEMENT ACCOUNTING AND REPORTING
by: N. A. Rakevitch
Published: (2016-12-01)

ACCOUNTING ANALYSIS OF TAXATION
by: DMITRIY Pankov, et al.
Published: (2019-01-01)

THE DRAWBACKS OF IFRS: DISCLOSURE OF INFORMATION ABOUT INVENTORY
by: IGOR Sukharev, et al.
Published: (2019-01-01)

Issues of Hedge Accounting in IFRS in Consolidated financial Statement
by: A. Yu. Kuzmin
Published: (2019-03-01)

FINANCIAL ACCOUNTING MODERN METHODS OF VALUATION: IFRS AND RAS
by: Natalya Adintsova
Published: (2022-05-01)

FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA
by: M. Uspayeva
Published: (2016-11-01)

IMPROVING THE RUSSIAN CHART OF ACCOUNTS IN THE DIGITAL ECONOMY
by: O. A. Ageeva
Published: (2020-06-01)

IFRS financial statements of companies in the extractive industries as a basic tool of financial management
by: V. E. Gladkova
Published: (2020-01-01)

THE POSSIBILITY OF PROVIDING THE BEST ACCOUNTING INFORMATION FOR THE USERS
by: Ali Qasim Al-Obaidi
Published: (2016-08-01)

The Value Relevance of Accounting Information Based on IFRS in the Netherlands and the UK
by: Kawa Wali
Published: (2021-11-01)

Accounting for Revaluation of Property, Plant and Equipment in 2017 and 2020: New in the Draft Federal Accounting Standard “Property, Plant and Equipment”
by: Aleksei Evgen’evich Ivanov, et al.
Published: (2019-01-01)

Implementation of IFRS 17 in the PSAK 108 Revision on Sharia Insurance Transactions in Indonesia
by: Abdul Ghoni, et al.
Published: (2024-12-01)

Harmonization of Accounting, Auditing and Analysis in a Digital Economy
by: O. V. Rozhnova
Published: (2018-08-01)

Scientific and Methodological Aspectsof Risk Accounting in an Organization
by: Tat’yana Yur’evna Serebryakova
Published: (2019-01-01)

THE HISTORY OF FIXED ASSETS REVALUATION CONDUCT IN RUSSIA: THE ACCUMULATED EXPERIENCE, RESULTS AND SURPRISES
by: LIDIA Kulikova
Published: (2019-01-01)

Implementation of IFRS Sustainability Disclosure Standards Into Integrated Reporting: A Journey of Future-Oriented Companies
by: Ana-Carolina Cojocaru (Bărbieru), et al.
Published: (2024-11-01)

Accounting Approach to Corporate Social Responsibility
by: T. Yu. Serebryakova
Published: (2023-01-01)

CONTEXT MATTERS: EXPLORING THE DYNAMICS OF IFRS ADOPTION IN INDIA AND PAKISTAN
by: Maruful Islam, et al.
Published: (2024-12-01)

THE FEATURES OF SYSTEM OF MANAGEMENT ACCOUNTING IN TRADE ORGANIZATIONS
by: T. Rogulenko
Published: (2016-02-01)

METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL
by: TATYANA Serebryakova
Published: (2019-01-01)

IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS AT TOMSK POLYTECHNIC UNIVERSITY
by: Petr S. Chubik, et al.
Published: (2016-12-01)

Совершенствование учета затрат на инновационную деятельность организации
by: Nataliya Stepanovna Plaskova, et al.
Published: (2019-01-01)

Applying IFRS for accounting of cryptocurrencies
by: Liudmila LAPIȚKAIA, et al.
Published: (2020-12-01)

METHODOLOGY OF AN ASSESSMENT OF RESULTS OF INTELLECTUAL ACTIVITY
by: Larisa I. Egorova, et al.
Published: (2016-08-01)

DEFINING THE SUBJECT AND OBJECTS OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF ACCOUNTING THEORY DEVELOPMENT
by: SVETLANA Samusenko
Published: (2019-01-01)