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The Difficulties of Teaching IFRS in Russia
Issues in Accounting Education. 2013. Vol. 28. No. 2. P. 309–319.
Высотская А. Б.
In recent years Russia has undergone radical changes in all spheres oflife, prompted by the transition from a centrally planned economy to an open market-based economy. Dramatic changes such as privatization, the development of privatebusiness entities, and foreign investment in the Russian economy have brought changesin the accounting field, including those arising from a decision to adopt the InternationalFinancial Reporting Standards (IFRS). While Russia has not yet implemented IFRS infull for all types of businesses, it has made considerable steps over the years tointroduce IFRS into its accounting system. From 2012, Russia is adopting IFRS fully forpublicly listed companies. This paper provides an overview of the changes in accountingeducation that have ensued from the decision to adopt IFRS, including the educationalreforms that have taken place. The paper reviews these changes from a historicalperspective and investigates existing problems caused by the transition.
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