The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?

Angelina ANDREENKOVA

Makale detayları

The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?

Yazarlar:

Angelina ANDREENKOVA

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2019 Issue 16, pp.176-205

Belge Tipi:

Makale

Yayın Tarihi:

12/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000584708

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928

Özet:

 


The present research paper aims to define the extent, to which the Russian accounting system complies with the set of accounting standards, developed by the International Accounting Standards Board in particular, as well as with the internationally accepted accounting practices and regulations in general at the present moment through the prism of its both modern and recent history. The strategic aim of the study is to answer the question whether Russia managed to catch up with the IFRS endorsement processes or not. To achieve the goal, the author conducted a profound analysis of the Russian accounting legal base for the period of more than 25 years. Furthermore, the paper presents and discusses the results of the convergence measures undertaken by the Government and the Ministry of finance of the Russian Federation. The research also seeks to bring to light the perspectives of the IFRS adoption process flow in the Russian Federation.

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Makale detayları

The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?

Yazarlar: Angelina ANDREENKOVA

Yayıncı: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi: Accounting and Financial History Research Journal 2019 Issue 16, pp.176-205

Belge Tipi: Makale

Yayın Tarihi: 12/2018

Belge Dili: İngilizce

Document ID (Org No.): 2000584708

Sıklık: İki Yıllık

eISSN: 2651-3870

pISSN: 2146-4928

Sayı

Yazarlar:

Angelina ANDREENKOVA

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2019 Issue 16, pp.176-205

Belge Tipi:

Makale

Yayın Tarihi:

12/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000584708

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928