PROBLEMS OF DEVELOPMENT OF ACCOUNTING IN MODERN CONDITIONS

This article discusses the development of accounting, which today is largely associated with the convergence of the Russian accounting with the international financial reporting standards. Highlighted the positive aspects of IFRS implementation in Russia, marked by the already completed stages of implementation of these standards in Russia. Highlighted a number of issues associated with the transition to IFRS, and negative aspects of IFRS implementation in Russia. On the basis of the analysis the conclusion about the feasibility of implementing IFRS in Russia.