Hot issue problems of the approach of the national recording to IFRS
2015
Velikoborets,N.V. | Klippert,E.N. | Putnikova,E.L.
English. Development of market relations in the Republic of Belarus requires improvement of financial accouning and unification of national accounting system with IFRS (International Financial Reporting Standards). The paper deals with the problems of reforming the national bookkeeping and approach to the International Financial Reporting Standards under the conditions of the integration of Belarusian economy into a single world economic organism. Development of IFRS allows eliminating of national accounting'
Show more [+] Less [-]Russian. s shortcomings, improving national information system due to application of unique technologies, increasing of management efficiency, consolidating corporation system. The most important directions and measurements aimed on coordination of national bookkeeping and International Financial Reporting Standards during the 2010-2011 are outlined. The main legislative acts regulating financial accounting system are enumerated. The most important directions of the development of national bookkeeping are presented. The most essential advantages of the reformation of national financial accounting system are analyzed.
Show more [+] Less [-]Рассмотрены вопросы реформирования национального бухгалтерского учета и сближения с Международными стандартами финансовой отчетности в условиях интеграции экономики Республики Беларусь в единый мировой экономический организм.
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Bibliographic information
This bibliographic record has been provided by National Academy of Sciences of Belarus