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AGRICULTURAL ACTIVITIES AND ITS ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS
Gorkin Alexander Ilyich1, Ikonnikova Olga Vladimirovna2, Simonova Vera Fedorovna3
1Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Agricultural Science, associate professor of Accounting and Auditing Department
2Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Economics, Head of Department of Accounting and Auditing
3Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
1Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Agricultural Science, associate professor of Accounting and Auditing Department
2Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Economics, Head of Department of Accounting and Auditing
3Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
Abstract
For more than two decades russian accounting is trying to move to international standards, and some progress in this direction have already been achieved. It is the use of IFRS to enhance the quality of accounting information. However, in the area of agriculture there are still serious differences between the requirements of Russian and international standards.
Category: Economics
Article reference:
Agricultural activities and its accounting in accordance with International Financial Reporting Standards // Humanities scientific researches. 2015. № 12 [Electronic journal]. URL: https://human.snauka.ru/en/2015/12/13597
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