Preobragenskaya, Galina G.; McGee, Robert W. - In: International Journal of Accounting, Auditing and … 1 (2004) 4, pp. 448-464
This paper examines factors that affect the accounting system in Russia as it moves towards the adoption and 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...
