Vol.10, No.1, February 2021.                                                                                                                                                                           ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Approaches to the Organization of International Accounting in Russian Enterprises


Ekaterina V. Surkova, Galina A. Skachko, Larisa K. Nikandrova, Maria M. Starkova, Nina F. Sakharova


© 2021 Ekaterina V. Surkova, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 10, Issue 1, Pages 249-258, ISSN 2217-8309, DOI: 10.18421/TEM101-31, February 2021.


Received: 25 July 2020.

Revised:   28 January 2021.
Accepted: 03 February 2021.
Published: 27 February 2021.




The article discusses current issues of transformation of accounting information in accordance with international financial reporting standards (IFRS). This study is primarily aimed at developing approaches that determine the need for Russian enterprises to provide accounting information comparable at the international level. The authors analyze methods of transferring data from the Russian Accounting Standard (RAS) to IFRS. The methods used to form financial statements in accordance with IFRS are discussed. The issues of the application of these methods, as well as their advantages and disadvantages, are discussed. The author's approach to the selection of the optimal method of transformation is proposed taking into account the individual needs of organizations.


Keywords: IFRS, RAS, reporting transformation, consolidated reporting, international accounting, parallel accounting method, translation method.



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