THE STANDARDS OF ACCOUNTING AND REPORTING OF RISK ASSESSMENT IN THE ACCOUNTING IN ACCORDANCE WITH RUSSIAN ACCOUNTING STANDARDS AND IFRS
( Pp. 83-86)

More about authors
Chechotkin Sergey A. magistr ekonomiki, aspirant kafedry finansov
Federal State Budgetary Educational Institution of Higher Professional Education «Russian Timiryazev State Agrarian University»
Abstract:
This article analyzes the requirements of international and Russian standards in the field of accounting to reflect information about risk and uncertainty. Brief comparative analysis of accounting risks accounting in accordance with Russian accounting standards and IFRS. Defines requirements for information about the risks, their recognition and reflection in accounting and reporting.
How to Cite:
Chechotkin S.A., (2016), THE STANDARDS OF ACCOUNTING AND REPORTING OF RISK ASSESSMENT IN THE ACCOUNTING IN ACCORDANCE WITH RUSSIAN ACCOUNTING STANDARDS AND IFRS. Business in Law, 2 => 83-86.
Reference list:
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Mezhdunarodnye standarty finansovoy otchetnosti. - M.: Askeri-ASSA, 2013.
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Keywords:
IFRS, PBU, risk assessment, risk, uncertainty, recognition, reflective-nie, view, reporting.


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