Preobragenskaya, Galina G.; McGee, Robert W. - In: International Journal of Accounting, Auditing and … 1 (2004) 4, pp. 448-464
implementation of International Financial Reporting Standards (IFRS). Current rules are examined and selected and Russian Accounting … Standards (RAS) are compared to IFRS, followed by a discussion of how closely Russian accountants actually follow the rules and …