The prospects for implementation of international financial reporting standards in the national accounting systems

The prospects for implementation of international financial reporting standards in the national accounting systems

The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US GAAP). The article reveals the main directions...

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Bibliographic Details
Main Author:	I. M. Dmitrieva
Format:	Article
Language:	Russian
Published:	Government of the Russian Federation, Financial University 2018-04-01
Series:	Мир новой экономики
Subjects:	reporting harmonization convergence international financial reporting standards generally accepted accounting principles of the united states
Online Access:	https://wne.fa.ru/jour/article/view/82

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