IMPROVING THE ACCOUNTING OF INCOME AND EXPENSES OF THE ORGANIZATION IN DOMESTIC AND FOREIGN PRACTICE

Journal: Science Journal "NovaInfo" (Vol.2, No. 45)

Publication Date: 2016-05-16

Authors : Musyanova Marina Yurevna;

Page : 221-224

Keywords : INTERNATIONAL FINANCIAL REPORTING STANDARDS; COSTS; THE RUSSIAN ACCOUNTING SYSTEM; INCOME; THE FINANCIAL RESULT;

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Abstract

This article describes the features and directions of improvement of accounting of income and expenses in domestic and foreign practice. Comparative characteristic of the recognition of income in RAS and IFRS. Also reviewed and analyzed the need for the introduction into Russian accounting practices with International Financial Reporting Standards.

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IMPROVING THE ACCOUNTING OF INCOME AND EXPENSES OF THE ORGANIZATION IN DOMESTIC AND FOREIGN PRACTICE

Abstract

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