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»
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.
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Postanovlenie Pravitel stva RF ot 06.03.1998 N 283 Ob utverzhdenii Programmy reformirovaniya bukhgalterskogo ucheta v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti // Sobranie zakonodatel stva RF , 16.03.1998, № 11, st. 1290.
Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 1 Predstavlenie finansovoy otchetnosti (vveden v deystvie na territorii Rossiyskoy Federatsii Prikazom Minfina Rossii ot 25.11.2011 N 160n) // Prilozhenie k zhurnalu Bukhgalterskiy uchet , № 12, 2011.
Prikaz Minfina RF ot 06.07.1999 № 43n Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu Bukhgalterskaya otchetnost organizatsii (PBU 4/99) // Ekonomika i zhizn , № 35, 1999.
Prikaz Minfina RF ot 01.07.2004 № 180 Ob odobrenii Kontseptsii razvitiya bukhgalterskogo ucheta i otchetnosti v Rossiyskoy Federatsii na srednesrochnuyu perspektivu // Bukhgalterskiy uchet , № 16,2004.
Gosudarstvennaya programma perekhoda Rossiyskoy Federatsii na prinyatuyu v mezhdunarodnoy praktike sistemu ucheta i statistiki v sootvetstvii s trebovaniyami razvitiya rynochnoy ekonomiki, utverzhdennaya Postanovleniem Verkhovnogo Soveta RF ot 23.10.1992 g. № 3708-1 // Vedomosti SND i VS RF , 19.11.1992, № 46, st. 262.
Kontseptsiya bukhgalterskogo ucheta v rynochnoy ekonomike Rossii , odobrena Metodologicheskim sovetom po bukhgalterskomu uchetu pri Minfine RF, Prezidentskim sovetom IPB RF 29.12.1997 // Ekonomika i zhizn , № 2, 1998.
Upravlenie finansovym sostoyaniem organizatsii (predpriyatiya): Uchebnoe posobie / pod obshch. red. E.I. Krylova, V.M. Vlasovoy, I.V. Ivanovoy. - M.: Eksmo, 2007. - 416 s.
Keywords:
IFRS, PBU, risk assessment, risk, uncertainty, recognition, reflective-nie, view, reporting.
