Казанский (Приволжский) федеральный университет, КФУ
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INSTITUTIONAL ANALYSIS OF THE REGULATORY AND LEGAL FRAMEWORK FOR FINANCIAL REPORTING CONTROL IN RUSSIA
Форма представленияСтатьи в зарубежных журналах и сборниках
Год публикации2018
Языканглийский
  • Ахметшин Эльвир Мунирович, автор
  • Библиографическое описание на языке оригинала Akhmetshin, E. M., Prodanova, N. A., Trofimova, L. B., Probin, P. S., Grigorieva, O. G., & Smirnova, V. V. (2018). Institutional analysis of the regulatory and legal framework for financial reporting control in russia. European Research Studies Journal, 21(Special Issue 3), 130-141. doi:10.35808/ersj/1367
    Аннотация The study contains the main approaches to the determination of various institutions affecting Russian accounting from the standpoint of their formal and informal types. In modern conditions, the economic actions of a subject must be matched to external factors that determine the correctness of economic decision-making, as well as consistency and the development of correct patterns and behavior algorithms that are most effective for each specific situation. Through the institutional analysis, the authors have identified several inconsistencies in the regulatory framework of related institutions and suggested ways to eliminate these disparities. Inter-institutional discrepancies have been found between law and accounting institutions, indicating non-compliance in the accounting practice of the substance over form principle, between recognition in the bookkeeping and tax accounting of the transfer of assets and liabilities ownership, as well as differences in the recording of investment real estate in the financial statements according to IFRS institutions and Russian national standards.
    Ключевые слова Accounting, Financial statements, IFRS, Institutional analysis, Investment property, Right of property
    Название журнала European Research Studies Journal
    URL https://www.scopus.com/inward/record.uri?eid=2-s2.0-85080102274&doi=10.35808%2fersj%2f1367&partnerID=40&md5=30770e24a1803e90588f6a159c051357
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