Переход На Международные Стандарты Финансовой Отчетности Как Один Из Факторов Повышения Инвестиционной Привлекательности России (Adopting International Financial Reporting Standards as One of the Key Factors of Improving Russian Investment Climate)

18 Pages Posted: 7 Mar 2015

See all articles by Alisen Alisenov

Alisen Alisenov

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Faculty of Economic and Social Sciences

Date Written: February 25, 2015

Abstract

The article elaborates on the issues of transition from Russian local accounting standards to the international financial reporting standards for the Russian legal entities. The new international forms of financial reporting enable the company to monitor its development tendencies, study the factors causing fluctuations in the company’s financial results and to make important economic de-cisions. The new international standards can be applicable to the internal analysis of the company, as well as its external assessment. The benefits that are gained with the basic concepts of IFRS generate rising interest among external users. The above-mentioned arguments explain growing attention of all market participants to IFRS and prove that the issue under discussion is of current importance.

Note: Downloadable document is in Russian.

Keywords: Foreign Direct Investment (FDI); net capital outflow; International Accounting Standards (IAS); International Financial Reporting Standards (IFRS); Russian Accounting Standards (RAS); transparency and pertinence; International Accounting Standards Foundation (IASF);International Accounting Standards

JEL Classification: F30

Suggested Citation

Alisenov, Alisen, Переход На Международные Стандарты Финансовой Отчетности Как Один Из Факторов Повышения Инвестиционной Привлекательности России (Adopting International Financial Reporting Standards as One of the Key Factors of Improving Russian Investment Climate) (February 25, 2015). Available at SSRN: https://ssrn.com/abstract=2569622 or http://dx.doi.org/10.2139/ssrn.2569622

Alisen Alisenov (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Faculty of Economic and Social Sciences ( email )

Vernadskogo Prospect 82
Sredny av. V.O., 57/43
Moscow, St. Petersburg 119571
Russia

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