RU

Karina Mirzoyan

City: Armavir
0 Publications in RSCI
0 H-index
2 PAPAI index
1 Publications in the journal

Articles

The article deals with international financial reporting standards as an essential element in the standardization and harmonization of the accounting system. Particular attention is paid to the application of IFRS in the Russian Federation. In the study of this problem, a comparison of IFRS and RAP was conducted. As a result, it was concluded that at the current stage it is necessary better to the Russian system of accounting to IFRS accounting, which would allow to avoid crises in the market and to ensure financial transparency.