List of publications on a keyword: «IFRS»


Экономика

Publication date: 02.10.2026
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Iuliia S. Shumilova iuliia sergeevna
Ekaterina V. Druzhaeva
Саратовский государственный университет генетики, биотехнологии и инженерии имени Н.И. Вавилова , Саратовская обл

«Применение международных стандартов по учету дебиторской и кредиторской задолженности»

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The relevance of studying accounts receivable and accounts payable is undeniable for accounting practice both in Russia and internationally. As long as market relations exist, the exchange of goods and services between companies is inevitable, which means that effective reconciliation of mutual settlements remains a key aspect of financial management.

Бухгалтерский учет, анализ, аудит, статистика

Publication date: 23.12.2016
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Aleksey S. Kudish
FSFEI of HE "Financial University under the Government of the Russian Federation" , Москва г

«The comparative analysis of Russian Accounting Standards and IFRS in the field of accounting and evaluation of intangible assets»

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The article gives a comparative analysis of the standards of RAS and IFRS in the valuation of intangible assets. Revealed areas of standard PBU 14/2007, which need to be improved to approximate Russian accounting standards to IFRS.

Publication date: 13.01.2016
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Svetlana S. Shornikova
Tsentr korporativnogo ucheta i otchetnosti "Zheldoruchet" (filial) OAO "RZhD" , Москва г

«Учёт и контроль затрат ремонтных хозяйств в условиях ресурсосбережения»

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Accounting and cost control repair farms acquires special importance in terms of resource: rationalization and cost optimization enables consistently to minimize all kinds of costs and, consequently, to obtain a competitive market advantage. IAS - integrated system that allows you to objectively and comprehensively implement the statistics and in the context of the financial statements. IFRS allows for a comprehensive preparation of the consolidated financial statements.