Modern Approaches to the Integration of the National System of Cost Accounting with International Financial Reporting Standards

Authors

  • Elena Tyukhova Орловский государственный институт экономики и торговли , Oryol State Institute of Economy and Trade Автор
  • Maria Khanenko Орловский государственный институт экономики и торговли , Oryol State Institute of Economy and Trade Автор
  • Olga Shaporova Орловский государственный институт экономики и торговли , Oryol State Institute of Economy and Trade Автор

Keywords:

International Standards of Financial Accountability, management accounting, russian accounting standards, cost price, costs, expenses

Abstract

The article deals with the main modern approaches to the integration of the national system of cost accounting. The authors analyze and compare the national approaches and IFRS regulations in this area.

Published

2015-12-15

Issue

No. 18 (2015)

Section

Articles