CHART OF ACCOUNTS OF THE RUSSIAN FEDERATION SHOULD BE DETAILED WITH REFORMING OF AN ACCOUNTING REPORTING ON THE BASIS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

The article deals with the problem related to information base of accounting (financial) reporting, which depends on conducting accounting and creation of detailed classification of chart of accounts of the Russian Federation. It is offered to change the structure of the balance sheet and the report...

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Bibliographic Details
Main Author: Gegetsik A. Tovmasyan
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-08-01
Series:Statistika i Èkonomika
Subjects:
Online Access:https://statecon.rea.ru/jour/article/view/95