Russian chart of accounts and International Financial Reporting Standards (IFRS)

This article investigates how to adapt the Russian chart of accounts in the convergence of accounting consolidated groups of international accounting model. The author proposed a draft plan of accounts, further developed management accounting on the basis of accounting this article. The author urges...

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Bibliographic Details
Main Author: L B Trofimova
Format: Article
Language:English
Published: Peoples’ Friendship University of Russia (RUDN University) 2010-09-01
Series:RUDN Journal of Economics
Subjects:
Online Access:http://journals.rudn.ru/economics/article/view/11808