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Перспективы развития бухгалтерского учета в России и применение МСФО

Перспективы развития бухгалтерского учета в России и применение МСФО

Abstract

В России разработан план развития бухгалтерского учета до 2015 года. Кардинальные изменения процесса ведения бухгалтерского учета произойдут в следующем году. Прежде всего, изменения связаны со сближением российского бухгалтерского учета с международными стандартами. С 2013 года вступает в силу новый федеральный закон о бухгалтерском учете. Закон способствует активации применения международных стандартов финансовой отчетности.

The Russia development Plan of accounting there is up 2015. Fundamental change accounting process will occur next year. First of all, changes are related with convergence of Russian accounting to international standards. New Federal Act of Accounting shell enter 2013 year. There Act to the activation of international financial reporting standards.

Keywords

МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ, РОССИЙСКИЙ БУХГАЛТЕРСКИЙ УЧЕТ, КОНЦЕПЦИЯ РАЗВИТИЯ, ПОЛОЖЕНИЯ ПО БУХГАЛТЕРСКОМУ УЧЕТУ, ПЛАН МЕРОПРИЯТИЙ, БУХГАЛТЕРСКАЯ ОТЧЕТНОСТЬ И ЕЕ СОСТАВ, РОССИЙСКИЕ СТАНДАРТЫ, НОРМАТИВНО-ЗАКОНОДАТЕЛЬНАЯ БАЗА

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average