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Converting the accounting system of a transition economy: a case study of Russia

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  • Galina G. Preobragenskaya
  • Robert W. McGee

Abstract

This paper examines factors that affect the accounting system in Russia as it moves towards the adoption and implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected and Russian Accounting Standards (RAS) are compared to IFRS, followed by a discussion of how closely Russian accountants actually follow the rules and the factors that affect accounting practice. The reliability of Russian financial statements is also discussed, followed by a discussion of Russia's options for the future, which groups support the various options, and the likely outcomes. Conclusions are presented in the final section.

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Bibliographic Info

Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.

Volume (Year): 1 (2004)
Issue (Month): 4 ()
Pages: 448-464

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Handle: RePEc:ids:ijaape:v:1:y:2004:i:4:p:448-464

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Web page: http://www.inderscience.com/browse/index.php?journalID=41

Related research

Keywords: Russian accounting standards; RAS; international financial reporting standards; IFRS; GAAP; transition economy; Russia; accounting practice.;

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