• A
  • A
  • A
  • АБВ
  • АБВ
  • АБВ
  • A
  • A
  • A
  • A
  • A
Обычная версия сайта
  • RU
  • EN
  • HSE University
  • Publications
  • Book chapter
  • Problems and Prospects of Adaptation of Russian Accounting to International Accounting and Reporting Standards
  • RU
  • EN
Расширенный поиск
Высшая школа экономики
Национальный исследовательский университет
Priority areas
  • business informatics
  • economics
  • engineering science
  • humanitarian
  • IT and mathematics
  • law
  • management
  • mathematics
  • sociology
  • state and public administration
by year
  • 2027
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1958
  • More
Subject
News
May 25, 2026
HSE Scientists Train Neural Network to 'Hear' Faults in Electric Motors
Researchers at the AI and Digital Science Institute of the HSE Faculty of Computer Science have developed a new method—the Signature-Guided Data Augmentation (SGDA) framework—that achieves 99% accuracy in motor fault detection and 86% accuracy in fault classification. The application of this approach can reduce industrial equipment repair costs, minimise downtime, and improve production safety. The study results have been published in Engineering Applications of Artificial Intelligence.
May 25, 2026
'The Humanities Serve as a Conscience'
Maria Mizernaia studies Soviet literature and the history of book publishing. In this interview for the HSE Young Scientists project, she discusses plans to publish a novel about besieged Leningrad, AI-provoked reflections on what it means to be human, and how novels can help satisfy our dopamine hunger.
May 25, 2026
Is It Possible to Predict a Citys Life Based on the Shape of Its Neighbourhoods?
Is it possible to predict, based on the configuration of streets and buildings, where a café will open or where traffic congestion will occur? Participants in the Spatial Analysis and Modelling of Urban Processes research and study group use open data and machine learning to identify universal patterns. Alexander Sheludkov and Eduard Somov discuss the purpose of comparing cities, the need for new forms of urban statistics, and how open data is transforming approaches to urban studies.

 

Have you spotted a typo?
Highlight it, click Ctrl+Enter and send us a message. Thank you for your help!

Publications
  • Books
  • Articles
  • Chapters of books
  • Working papers
  • Report a publication
  • Research at HSE

?

Problems and Prospects of Adaptation of Russian Accounting to International Accounting and Reporting Standards

P. 132–146.
Shtefan M. A., Malyzhenkov P. V.

The paper analyzes the main problems of reforming the Russian system of accounting in accordance with IFRS, formulated the basic proposals for improving the process.

Language: English
Full text
Keywords: реформированиемеждународные стандарты финансовой отчетности (МСФО)reformingIFRSaccountingсистема бухгалтерского учета

In book

History of Accounting, Business Administration Doctrines and Development of New Methods of Management in Italy and in Russia, 2009
History of Accounting, Business Administration Doctrines and Development of New Methods of Management in Italy and in Russia, 2009
Milan: Rirea, 2010.
Similar publications
The Effect of IFRS Adoption on Accounting Quality and Reporting: Evidence from Russia
Tatiana Malofeeva, Ulyanova N., Dzhioeva A., Journal of Corporate Finance Research 2025 Vol. 19 No. 2 P. 96–109
At present, the question of whether Russian companies should apply International Financial Reporting Standards (IFRS) is quite acute. While in previous years there was a tendency to expand their use, the vector has presently changed. The current situation boils down to the question of whether Russia should strive to use Western standards or develop its ...
Added: August 25, 2025
Бухгалтерская финансовая отчетность: учебник для вузов. 2 издание
Shtefan M. A., Zamotaeva O. A., Zotova Y. et al., М.: Юрайт, 2025.
Настоящий курс раскрывает сущность и порядок формирования показателей бухгалтерской (финансовой) отчетности, а также сущность и назначение нефинансовой отчетности. В результате изучения можно узнать содержание бухгалтерского баланса, отчета о финансовых результатах, отчета об изменениях в капитале, отчета о движении денежных средств и пояснений к бухгалтерскому балансу и отчету о финансовых результатах, научиться использовать полученные знания в ...
Added: June 9, 2025
10 ways to optimize the costs of preparing and auditing IFRS financial statements
Pavlov P., МСФО на практике 2022 № 7
Reducing the cost of preparing and auditing IFRS financial statements can be a significant contribution of the finance department to a set of measures to optimize the overhead costs of the company. It is important to find a balance between the desire to reduce costs during a downturn in economic performance and the need to ...
Added: January 18, 2025
How to form the cost of finished products in mass production in IFRS
Pavlov P., МСФО на практике 2022 № 9
According to statistics, in 70% of cases of known reporting fraud, there is an underestimation of cost in order to artificially inflate profits. Therefore, the cost indicator attracts special attention of auditors and users of financial statements. See how to reflect the cost of finished products according to IFRS using the example of mass production. ...
Added: January 17, 2025
How to reflect the costs of exploration and extraction of minerals according to IFRS
Pavlov P., МСФО на практике 2022 № 8
Mining is one of the few industries for which there is a separate standard — IFRS 6 "Exploration and Evaluation of mineral Reserves". Companies to whose reporting this standard applies extract a variety of resources used in other industries as raw materials. The specifics of the activity determine the general nature of industry-specific IFRS, as ...
Added: January 17, 2025
Как отразить по МСФО затраты на разведку и добычу полезных ископаемых
Pavlov P., МСФО на практике 2022 № 8
Mining is one of the few industries for which there is a separate standard — IFRS 6 "Exploration and Evaluation of mineral Reserves". Companies to whose reporting this standard applies extract a variety of resources used in other industries as raw materials. The specifics of the activity determine the general nature of industry-specific IFRS, as ...
Added: May 1, 2024
Система нормативного регулирования бухгалтерского учета и отчетности в государственном секторе России
Черткова А. В., Финансы и кредит 2022 Т. 28 № 3(819) С. 557–571
Subject. This article explores the issues of reforming accounting and reporting in the public sector of Russia, statutory regulation, and systematization of current rules. Objectives. The article aims to develop an up-to-date system of statutory regulation of accounting and reporting in the public sector of Russia. Methods. For the study, I used a comparative analysis.  Results. Based on ...
Added: January 30, 2024
Реформирование местного самоуправления в Нижегородской области
Ерегина А. Г., Муниципалитет: экономика и управление 2013 № 2(5) С. 89–92
In the article, based on the results of a sociological study, the author analyzes the problems of reforming local government in the Nizhny Novgorod region. The data obtained allow us to say that the most important problem of local self-government is the problem of a not entirely constructive dialogue between the authorities and the population, ...
Added: November 2, 2023
Реформирование местного самоуправления в Нижегородской области: проблемные вопросы и пути их решения
Ерегина А. Г., Вопросы управления 2013 № 1(3) С. 126–129
In the article, based on the results of a sociological study, the author analyzes the problems of reforming local government in the Nizhny Novgorod region. The data obtained allow us to say that the most important problem of local self-government is the problem of a not entirely constructive dialogue between the authorities and the population, ...
Added: November 2, 2023
Подходы к оценке точности стоимости строительства
Dimov G., Экономика железных дорог 2022 № 6 С. 48–56
Reformation of the railway industries in foreign countries has affected national tariff regulation systems applied in various segments of railway transport. Based on the analysis of the main results of the reform of the railway industry in Germany, China and France, a review of changes in the principles and areas of tariff regulation is conducted. ...
Added: June 16, 2023
Раскрытие информации о влиянии пандемии covid-19 на финансовую отчетность компаний как условие ее транспарентности
Вахрушина М. А., Вахрушина А. А., Международный бухгалтерский учет 2021 Т. 24 № 3 (477) С. 271–296
Subject. In 2020, the COVID-19 pandemic caused irreparable damage to most domestic companies, while there is a crushing decline in investment. One of the factors that can counter this unfavorable trend may be the submission of transparent IFRS reporting, which discloses in detail information about the impact of the COVID-19 pandemic on all areas of ...
Added: June 7, 2023
Раскрытие информации венчурными фондами, созданными по договору инвестиционного товарищества
Makushina E., Финансовый журнал 2022 Т. 14 № 2 С. 113–129
Russia’s private equity and venture capital industry is in the early stages of development. In 2011 the federal law on investment partnership (335-FZ) was enacted. It brought international best practices of collective investments into Russian legal system by making it possible to create venture capital funds through investment partnership. This particular type of funds is ...
Added: October 29, 2022
Special issue with the 2019 Future Directions in Accounting and Finance Education Conference, Moscow, Russia
Churyk N., Anna Vysotskaya, Kolk B. v., Journal of Accounting Education 2022 Vol. 58 Article 100771
In August of 2018, Anna Vysotskaya (NRU Higher School of Economics) approached me about creating a special issue related to the Future Directions in Accounting and Finance Education Conference in Moscow, Russia. I enthusiastically agreed. She then approached conference organizers Roman Buliga, Marina Sidorova  and Margarita Melnik at the Financial University under the Government of Russian ...
Added: June 2, 2022
International Conference “Future Directions in Accounting and Finance Education”, 27-28 May 2019, Moscow, Russia
Elsevier, 2022.
In August of 2018, Anna Vysotskaya (NRU Higher School of Economics) approached me about creating a special issue related to the Future Directions in Accounting and Finance Education Conference in Moscow, Russia. I enthusiastically agreed. She then approached conference organizers Roman Buliga, Marina Sidorova  and Margarita Melnik at the Financial University under the Government of Russian ...
Added: March 15, 2022
Practical Issues in Education and Adoption of IFRS: Evidence from Russia
Высотская А. Б., Senyigit B., Eurasian Journal of Business and Economics 2021 Vol. 14 No. 28 P. 1–16
This paper examines how the recognition and spread of the International Financial Reporting Standards (IFRS) have affected accounting practices and accounting education in Russia. We use evidence from Russia as a case study to provide a historical perspective on the changes in its accounting system and analyze the translation and communication difficulties in accounting practices ...
Added: January 12, 2022
Реформирование теплоснабжения и «альтернативная котельная»: обзор опыта городов, перешедших в ценовые зоны теплоснабжения
Voitkova Z., Dolmatov I. A., Panova M. A. et al., Электрические станции 2021 № 12 С. 2–10
Рассмотрены вопросы внедрения новой модели рынка тепла, основанной на эталонном принципе ценообразования. Предельная цена рынка при этом – цена «альтернативной котельной» – определяется для данной системы теплоснабжения расчётным путём по утверждённой методике. Цель реформы -- привлечь в отрасль инвестиционный поток без резкого роста тарифов на тепло. Профессиональным сообществом признаётся тот факт, что теплоснабжение в России ...
Added: December 29, 2021
Бухгалтерская (финансовая) отчетность организации: учебник для вузов
Shtefan M. A., Zamotaeva O. A., Maksimova N. V., М.: Юрайт, 2021.
Настоящий учебник раскрывает сущность и порядок формирования показателей бухгалтерской (финансовой) отчетности. В результате изучения можно узнать содержание бухгалтерского баланса, отчета о финансовых результатах, отчета об изменениях в капитале, отчета о движении денежных средств и пояснений к бухгалтерскому балансу и отчету о финансовых результатах, научиться использовать полученные знания в анализе финансово-хозяйственной деятельности и принятии управленческих решений. ...
Added: October 3, 2021
The Accounting Reform in Russia. How to Teach Economists?
Ivanov A., Journal of Corporate Finance Research 2021 Vol. 15 No. 2 P. 55–65
Most post-socialist countries harmonize national accounting standards with IFRS. Many countries are also characterized by a simultaneous use of both national and international standards. The same goes for Russia. Deep reform of national standards has entered an active phase: annually, starting from 2018, several new standards harmonized with the international ones have been introduced. At ...
Added: September 30, 2021
Международный экономический симпозиум — 2020: Материалы международных научных конференций: «Устойчивое развитие: общество и экономика», «Соколовские чтения. Бухгалтерский учет: взгляд из прошлого в будущее» — июнь 2020 г.
Изд-во СПбГПУ, 2020.
Сборник материалов издан по результатам IV Международного экономического симпозиума  — 2020, организованного СанктПетербургским государственным университетом в июне 2020 г. Сборник материалов предназначен для студентов, бакалавриантов, магистрантов, аспирантов и  преподавателей экономических специальностей вузов, научных и  практических работников. ...
Added: January 26, 2021
Реформа раздела VI «Международное частное право» Гражданского кодекса РФ: три наиболее значимых изменения за последние 5 лет
Berman A., Пробелы в российском законодательстве 2018 № 3 С. 218–223
The article is devoted to the reformation of Section VI «Private International Law» of the Civil Code of the Russian Federation. The analyzed prerequisites for the reformation caused by the dynamic comprehensive development of legislation on international private law at the international level, as well as the need to generalize the Russian judicial and arbitration ...
Added: October 29, 2020
The Difficulties of Teaching IFRS in Russia
Высотская А. Б., Issues in Accounting Education 2013 Vol. 28 No. 2 P. 309–319
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 ...
Added: October 9, 2020
Accounting Games: Using Matrix Algebrain Creating the Accounting Models
Высотская А. Б., Mathematics 2018 Vol. 6 No. 9 P. 3–27
The aim of this paper is to show the mathematicalbasis for a precise treatment of double-entry bookkeeping,which was first developed in the nineteenth century by SirWilliam Rowan Hamilton. This is done by using basic notions ofmatrix algebra founded on the idea of ordered pairs. We alsoreveal how complex numbers and rationals (fractions)developed in mainstream accounting ...
Added: October 9, 2020
  • About
  • About
  • Key Figures & Facts
  • Sustainability at HSE University
  • Faculties & Departments
  • International Partnerships
  • Faculty & Staff
  • HSE Buildings
  • HSE University for Persons with Disabilities
  • Public Enquiries
  • Studies
  • Admissions
  • Programme Catalogue
  • Undergraduate
  • Graduate
  • Exchange Programmes
  • Summer University
  • Summer Schools
  • Semester in Moscow
  • Business Internship
  • Research
  • International Laboratories
  • Research Centres
  • Research Projects
  • Monitoring Studies
  • Conferences & Seminars
  • Academic Jobs
  • Yasin (April) International Academic Conference on Economic and Social Development
  • Media & Resources
  • Publications by staff
  • HSE Journals
  • Publishing House
  • iq.hse.ru: commentary by HSE experts
  • Library
  • Economic & Social Data Archive
  • Video
  • HSE Repository of Socio-Economic Information
  • HSE1993–2026
  • Contacts
  • Copyright
  • Privacy Policy
  • Site Map
Edit