Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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COMPARATIVE ANALYSIS OF ACCOUNTING OBJECTS IN DOMESTIC AND INTERNATIONAL PRACTICE

Zavyalova T.V. 1 Gudozhnikova E.V. 1 Romanova I.V. 1
1 Saransky Cooperative Institute (branch) in RF Tsentrosoyuz ANOO «Russian University of cooperation»
The process of globalization and convergence of national practice with an international happening since 1998, when it was developed and adopted a program of accounting reform in Russia. This process lasted long enough for 1998-2011 years., When IFRS standards have been officially recognized in Russia. Russia’s transition to IFRS was triggered by the need to enter the world market, the increasing needs of foreign investors and lenders. However, the process of convergence of national standards with international continues at the present time are processed current and new standards on accounting. In his article, we would like to conduct a comparative review of the accounting practices of accounting for assets in Russia and abroad. Identify differences allows you to prepare the information field for the transformation of the Russian statements in accordance with IFRS. All this determined the relevance of the topic for this article.