Publication: Конвергенция в бухгалтерском учете
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ASEM
Abstract
Description
БЫЧКОВА, Светлана, ПОТАПОВА, Наталия. Конвергенция в бухгалтерском учете In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 238-245. ISBN 978-9975-127-67-7.
The article discusses the concept of the term "convergence" from the perspective of accounting. Were studied the basic interpretations of this term, which are found in the literature today. Considered convergent processes in accounting in Russia and abroad, highlighted approaches to the convergence of RAS and IFRS for the purpose of generating financial statements under IFRS and the application forms of International Financial Reporting Standards, which are used today in the world, the main problems associated with the transition of national accounting systems on IFRS. CZU: 657.1 ; JEL: M41, M48.
The article discusses the concept of the term "convergence" from the perspective of accounting. Were studied the basic interpretations of this term, which are found in the literature today. Considered convergent processes in accounting in Russia and abroad, highlighted approaches to the convergence of RAS and IFRS for the purpose of generating financial statements under IFRS and the application forms of International Financial Reporting Standards, which are used today in the world, the main problems associated with the transition of national accounting systems on IFRS. CZU: 657.1 ; JEL: M41, M48.
Keywords
сonvergence in accounting, IFRS, US GAAP, RAS