Russian Federation
This article is devoted to the transition of Russia to International Financial Reporting Standards and the development on their bases of Russian Federal Accounting Standards. Th e article covers the key institutions’ activity involved in the implementation of IFRS in Russia. Approved standards have a great impact on the quality of the presented financial statements, its comparability and usefulness.
International Financial Reporting Standards, International Accounting Standards (IFRS), Consolidated Financial Statements, International Accounting Standards Committee (IASC), International Accounting Standards Board (IASB), International Financial Reporting Interpretation Committee
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