Russian Federation
In connection with the integration of Russia into the world economic system more than 20 years ago, the process of domestic accounting standards transformation in accordance with international financial reporting standards was started, which is not yet fully completed. The measures taken for this purpose by the government of Russian Federation, the legislative acts adopted regarding the implementation of IFRS, the process of its implementation in domestic enterprises and the difficulties of this process are described in this article.
accounting, financial reporting, Russian financial reporting standards, international financial reporting standards
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4. Federal'nyy zakon №402-FZ «O buhgalterskom uchete»
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