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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 5-6. P. 45-48.
SCIENTIFIC AREA:    Economic Sciences
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FORMATION AND DISCLOSURE OF INFORMATION ABOUT FINANCIAL RESULTS FROM CORRECTING RECORDS IN TRANSFORMATION OF THE RUSSIAN ACCOUNTING INTO ACCOUNTING PREPARED IN ACCORDANCE WITH INTERNATIONAL STANDARDS OF FINANCIAL REPORTING
Voronkov Aleksei Viktorovich
Voronezh State Agricultural University
Abstract. The article focuses on the transformation of the data reported in accordance with the Russian Accounting Standards (RAS) into the information system formed according to the rules of the International Accounting Standards (IAS). The paper highlights the main differences in the RAS and the IAS. The author proposes a separate account for the reflection of correcting records influence on the organization financial result in order to demonstrate change in financial results due to data transformation more obviously. The example of such account is given.
Key words and phrases: Международные стандарты финансовой отчетности, Российские стандарты бухгалтерского учета, финансовый результат, корректировочные записи, трансформация, International Accounting Standards, Russian Accounting Standards, financial result, correcting records, transformation
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