The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?

Angelina Andreenkova

The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?

Öz

The present research paper aims to define the extent, to which the Russian accounting system complies with the set of accounting standards, developed by the International Accounting Standards Board in particular, as well as with the internationally accepted accounting practices and regulations in general at the present moment through the prism of its both modern and recent history. The strategic aim of the study is to answer the question whether Russia managed to catch up with the IFRS endorsement processes or not. To achieve the goal, the author conducted a profound analysis of the Russian accounting legal base for the period of more than 25 years. Furthermore, the paper presents and discusses the results of the convergence measures undertaken by the Government and the Ministry of finance of the Russian Federation. The research also seeks to bring to light the perspectives of the IFRS adoption process flow in the Russian Federation.

Anahtar Kelimeler

Accounting history,accounting standards,IFRS adoption,Russian Accounting Standards (RAS),emerging economies,IFRS implementation problems,accounting reforms

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

Angelina Andreenkova Bu kişi benim

Yayımlanma Tarihi

1 Ocak 2019

Gönderilme Tarihi

1 Temmuz 2018

Kabul Tarihi

13 Kasım 2018

Yayımlandığı Sayı

Yıl 2019 Sayı: 16

IZ

https://izlik.org/JA88LA49HD

Kaynak Göster

RIS / Bibtex

APA

Andreenkova, A. (2019). The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up? Accounting and Financial History Research Journal, 16, 176-205. https://izlik.org/JA88LA49HD

AMA

1.Andreenkova A. The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up? Accounting and Financial History Research Journal. 2019;(16):176-205. https://izlik.org/JA88LA49HD

Chicago

Andreenkova, Angelina. 2019. “The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?”. Accounting and Financial History Research Journal, sy 16: 176-205. https://izlik.org/JA88LA49HD.

EndNote

Andreenkova A (01 Ocak 2019) The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up? Accounting and Financial History Research Journal 16 176–205.

IEEE

[1]A. Andreenkova, “The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?”, Accounting and Financial History Research Journal, sy 16, ss. 176–205, Oca. 2019, [çevrimiçi]. Erişim adresi: https://izlik.org/JA88LA49HD

ISNAD

Andreenkova, Angelina. “The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?”. Accounting and Financial History Research Journal. 16 (01 Ocak 2019): 176-205. https://izlik.org/JA88LA49HD.

JAMA

1.Andreenkova A. The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up? Accounting and Financial History Research Journal. 2019;:176–205.

MLA

Andreenkova, Angelina. “The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up?”. Accounting and Financial History Research Journal, sy 16, Ocak 2019, ss. 176-05, https://izlik.org/JA88LA49HD.

Vancouver

1.Angelina Andreenkova. The History of IFRS Development in the Russian Federation From Late 1980’s to the Present Day: Did Russia Manage to Catch Up? Accounting and Financial History Research Journal [Internet]. 01 Ocak 2019;(16):176-205. Erişim adresi: https://izlik.org/JA88LA49HD