Standardization of accounting and reporting: current state and ways of development

The principles of standardization of accounting and financial reporting in the context of different States. Resulting shown the impossibility of using data reporting documentation for comparison and economic analysis of foreign business partners in modern conditions of globalization of the market ec...

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Main Authors: G. S. Dubrovina, Z. A. Andreeva
Format: Article
Language:Russian
Published: Russian Academy of Entrepreneurship 2020-01-01
Series:Путеводитель предпринимателя
Subjects:
Online Access:https://www.pp-mag.ru/jour/article/view/105
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author G. S. Dubrovina
Z. A. Andreeva
author_facet G. S. Dubrovina
Z. A. Andreeva
author_sort G. S. Dubrovina
collection DOAJ
description The principles of standardization of accounting and financial reporting in the context of different States. Resulting shown the impossibility of using data reporting documentation for comparison and economic analysis of foreign business partners in modern conditions of globalization of the market economy. The ways of development of standardization of modern accounting and reporting, aimed at integrating into the world community, through international financial reporting standards (IFRS).
format Article
id doaj-art-2e699bc28aea4a9ca533365f09debde5
institution Kabale University
issn 2073-9885
2687-136X
language Russian
publishDate 2020-01-01
publisher Russian Academy of Entrepreneurship
record_format Article
series Путеводитель предпринимателя
spelling doaj-art-2e699bc28aea4a9ca533365f09debde52025-08-20T03:39:53ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-01036131137104Standardization of accounting and reporting: current state and ways of developmentG. S. Dubrovina0Z. A. Andreeva1Financial University under the Government of the Russian Federation, Ufa branchFinancial University under the Government of the Russian Federation, Ufa branchThe principles of standardization of accounting and financial reporting in the context of different States. Resulting shown the impossibility of using data reporting documentation for comparison and economic analysis of foreign business partners in modern conditions of globalization of the market economy. The ways of development of standardization of modern accounting and reporting, aimed at integrating into the world community, through international financial reporting standards (IFRS).https://www.pp-mag.ru/jour/article/view/105standardizationaccountinginternational financial reporting standards
spellingShingle G. S. Dubrovina
Z. A. Andreeva
Standardization of accounting and reporting: current state and ways of development
Путеводитель предпринимателя
standardization
accounting
international financial reporting standards
title Standardization of accounting and reporting: current state and ways of development
title_full Standardization of accounting and reporting: current state and ways of development
title_fullStr Standardization of accounting and reporting: current state and ways of development
title_full_unstemmed Standardization of accounting and reporting: current state and ways of development
title_short Standardization of accounting and reporting: current state and ways of development
title_sort standardization of accounting and reporting current state and ways of development
topic standardization
accounting
international financial reporting standards
url https://www.pp-mag.ru/jour/article/view/105
work_keys_str_mv AT gsdubrovina standardizationofaccountingandreportingcurrentstateandwaysofdevelopment
AT zaandreeva standardizationofaccountingandreportingcurrentstateandwaysofdevelopment