Articles

CURRENT TRENDS OF TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING. THE ROLE OF INTERNAL CONTROL IN CONDUCTING ACCOUNTING UNDER IFRS

Received: 15.02.2017 Published: 15.02.2017

DOI: 10.22394/2079-1690-2017-1-2-246-250

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Abstract

The article examines the characteristics of the international financial reporting system, the main trends of the company's transition to IFRS, the role of the system of interethnic standards in the life of Russian organizations, as well as their desire, potentials and significant problems with this process. In addition, attention is paid to internal quality control, its formation and basic approaches. Internal quality control is one of the important tools for reporting in relation to inter-national standards.

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Для цитирования:

Татаренко С.И. Современные тенденции перехода на международные стандарты финансовой отчетности. Роль внутреннего контроля при ведении учета в соответствии с МСФО // Государственное и муниципальное управление. Учёные записки. 2017. Т. 1, № 2. С. 246–250. https://doi.org/10.22394/2079-1690-2017-1-2-246-250

For citation:

Татаренко С.И. CURRENT TRENDS OF TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING. THE ROLE OF INTERNAL CONTROL IN CONDUCTING ACCOUNTING UNDER IFRS // State and Municipal Management. Scholar Notes. 2017. Vol. 1, no. 2. P. 246–250. https://doi.org/10.22394/2079-1690-2017-1-2-246-250

How to Cite

Татаренко С.И. CURRENT TRENDS OF TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING. THE ROLE OF INTERNAL CONTROL IN CONDUCTING ACCOUNTING UNDER IFRS // State and Municipal Management. Scholar Notes. 2017. Vol. 1, no. 2. P. 246–250. https://doi.org/10.22394/2079-1690-2017-1-2-246-250