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Pages:
2 pages/≈550 words
Sources:
1 Source
Level:
APA
Subject:
Business & Marketing
Type:
Essay
Language:
English (U.S.)
Document:
MS Word
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Topic:

International Financial Reporting Standards (Essay Sample)

Instructions:
there is 2 files and i just want to summarise the first file(OpacityIndexArticle.pdf) in one page and i also want to summarise the second file(Russia_Financial_Standards_Report[1].pdf) pages 1 – 4 only ( only to the end of the first paragraph on p. 4) in one page so the first file in one page and the second file until page 4 in one page and i want them separate.thanks source..
Content:
Running head: FINANCIAL STANDARDS
International Financial Reporting Standards
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International Financial Reporting Standards
The Russian government in 1998 argued that International Financial Reporting Standards (IFRSs) are key to accounting reforms. A PWC publication on an IFRS convergence shows that IFRSs are not permitted in preparation of consolidated accounts. PWC 2099 publication notes that the legal framework for Russian Generally Accepted Accounting Principles (GAAP) is governed by the federal law on accounting a civil code. Accounting practices of companies in Russia are regulated by state authorities. The ministry of Finance of Russian Federation (MoF), the Central Bank of the Russian Federation (CBR), and the Federal Financial markets Service (FFMS), and the Federal Tax Service are the bodies responsible for setting accounting rules and enforcing their implementations (Estandards Forum, 2010).
Whereas CBR determines reporting requirements for banks and credit institutions, MoF sets standards for the rest of the companies. The term accounting is well understood in Russia in comparison to the other countries. The 2006 IPAR (Institute of Prof...
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