UDC 657.4

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

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

View this article in Russian

Sorry, this article is only available in Русский.



Artice view count: Please wait

All articles of author «Иконникова Ольга Владимировна»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register