The article considers the modem stage of the transition of the Russian accounting system to IFRS, namely the creation of the Federal Accounting Standards. Flow much do the new Standards comply with the principles of IFRS? Will their introduction contribute to the completion of the process of convergence of national standards and International Financial Reporting Standards? The publication provides an analysis of the project of Federal Standard of Accounting and its comparison with IFRS documents, which will help to answer the questions posed.
Перспективы развития фундаментальных наук : сборник научных трудов XV Международной конференции студентов, аспирантов и молодых ученых, 24-27 апреля 2018 г.. Томск, 2018. Т. 5 : Экономика и управление. С. 189-191