KFU. Card publication. Institutional analysis of the regulatory and legal framework for financial reporting control in Russia

KAZAN
FEDERAL UNIVERSITY

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INSTITUTIONAL ANALYSIS OF THE REGULATORY AND LEGAL FRAMEWORK FOR FINANCIAL REPORTING CONTROL IN RUSSIA

Form of presentation

Articles in international journals and collections

Year of publication

2018

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Authors, employees of KFU

Akhmetshin Elvir Munirovich, author

Bibliographic description in the original language

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

Annotation

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.

Keywords

Accounting, Financial statements, IFRS, Institutional analysis, Investment property, Right of property

The name of the journal

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

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=235058&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Akhmetshin Elvir Munirovich	ru_RU
dc.date.accessioned	2018-01-01T00:00:00Z	ru_RU
dc.date.available	2018-01-01T00:00:00Z	ru_RU
dc.date.issued	2018	ru_RU
dc.identifier.citation	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	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=235058&p_lang=2	ru_RU
dc.description.abstract	European Research Studies Journal	ru_RU
dc.description.abstract	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.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Accounting	ru_RU
dc.subject	Financial statements	ru_RU
dc.subject	IFRS	ru_RU
dc.subject	Institutional analysis	ru_RU
dc.subject	Investment property	ru_RU
dc.subject	Right of property	ru_RU
dc.title	Institutional analysis of the regulatory and legal framework for financial reporting control in Russia	ru_RU
dc.type	Articles in international journals and collections	ru_RU