The thesis is devoted to recent improvements in the process of harmonization of the Russian accounting system with International Financial Reporting Standards. Firstly, it takes a look on the historical development of accounting in Russia, investigating reforms that were leading to transition to market economy. Onwards, it provides a description of the regulation of financial accounting and the placement of the accounting profession in Russia, providing insights of the gradual implementation of IFRS into Russian legislation. Finally, the thesis features the auditing profession, which is also undergoing some changes at the moment.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:112900 |
| Date | January 2011 |
| Creators | Barikhashvili, Natella |
| Contributors | Mejzlík, Ladislav, Skálová, Jana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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