The implementation of the IAS/IFRS accounting system in Russia: theory and reality.

Код 100324
Дата создания 2011
Страниц 7
Источников 5
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Now the accountant should explain to a management value of the maintenance. The Russian accounting much more consecutive and easier , but also less substantial.
The Volume of IFRS definitions increases every year, and also the number of standards and interpretations increases. It complicates a problem of IFRS application.
The problems arising in connection with IFRS, it is possible to divide into two groups:
IFRS which basically were difficult for understanding or estimating
IFRS which were difficult for applying.
In this case problems arose in connection with following standards:
Investment real estate IFRS (IAS) 40 and what model to use – costs or revaluations.
IFRS (IAS) 16 and possibility of revaluation of actives.
the Recognition of date of capitalization of incomplete building / farm on FRS (IAS) 16.
Amortization of spare parts for the capital equipment - FRS (IAS) 2 or 16.
Reception and reflection in the account of fair cost of assets if there is no market and also if there is no intention to sell assets is a different standards.
Estimation of cost of biological assets. FRS (IAS) 41
All these problems connected with recognition, or estimation of cost, were essential to financial results.
Complexity of FRS standards and, hence, complexity of the financial reporting.
The information volume complicates revealing of the important data. In the future of change in group application FRS 32 and 39 (financial tools) will demand. It will increase work volume.
Control over IFRS implementation has been fixed for FFMS. Besides it, in Russia, before the beginning of IFRS new standards, some key enterprises have already used the updated form of the reporting. Russian organizations have been applied not only IFRS, but also the American system of the reporting. In particular, it is applied by such large organizations as "Lukoil", «Gazprom oil», "Megaphone", "Rosneft" and AFK "System".
For these reasons, there were accepted decisions to resolve up to 2015 to make the reporting by rules which are used in the USA nowadays. After the expiry of the term these companies will be compelled to pass on IFRS.
The decision on transfer of supervising function FFMS was a natural stage of adaptation of standards in Russia since still earlier head FFMS noticed that «completely to refuse national system of the reporting it is not necessary. Also it is necessary to create system of the financial reporting, leaning against national standards, but according to IFRS.
The Ministry of Finance considers possible the termination of adaptation IFRS in Russian Federation till the end of the year. Besides all aforesaid, the minister has paid attention to that fact that new standards of the reporting will be applied only to the large organizations and won't concern an average and small-scale business. On the one hand it is very positive changes for the large business, serving by a positive push in its development; on the other hand, in the light of complexity of reception of access to bank financing for the small-scale business, many perspective small hi-tech companies being at a stage of active development and very interested in receipt of direct investments, both foreign, and domestic, remain without due financing. After all for reception of is minimum necessary information for all-round forecasting and the analysis of activity of the organization the full auditor package of the financial reporting which is necessary not only potential foreign, but also to some large domestic investors. The reporting should represent qualitatively, visually and authentically a financial position, results and movement of capitals in the organization. The information given in these reports should be reliable, pertinent, clear and comparable. All potential investors cooperation with which can bring the big income and the accelerated development consider natural the requirement about drawing up of the financial reporting according to IFRS. For this reason transition to IFRS is extremely important for any organization, irrespective of its size.
Literature list
Basic problem of IFRS implementation //www. financial-lawyer.ru
IFRS implementation: problems//Moscow accountatnt, 2007.-№4
IFRS implementation: standard policy// www.TatCenter.ru
Pimenov A.L. About IFRS//Prpblems of economy, 2010.- N 3
Taimanov V. IFRS in Russia: difficulties of implementation//Chief accountant, 2009.-№ 10
Taimanov V. IFRS in Russia: difficulties of implementation//Chief accountant, 2009.-№ 10
Basic problem of IFRS implementation //www. financial-lawyer.ru
IFRS implementation: standard policy// www.TatCenter.ru
Sirotkina M. IFRS implementation. Problems and decisions//Finance and credit, 2009
Pimenov A.L. About IFRS//Prpblems of economy, 2010.- N 3
IFRS implementation: problems//Moscow accountatnt, 2007.-№4

Список литературы

Literature list
1.Basic problem of IFRS implementation //www. financial-lawyer.ru
2.IFRS implementation: problems//Moscow accountatnt, 2007.-№4
3.IFRS implementation: standard policy// www.TatCenter.ru
4.Pimenov A.L. About IFRS//Prpblems of economy, 2010.- N 3
5.Taimanov V. IFRS in Russia: difficulties of implementation//Chief accountant, 2009.-№ 10
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