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ГАРМОНИЗАЦИЯ СИСТЕМЫ БУХГАЛТЕРСКОГО УЧЕТА И ОТЧЕТНОСТИ БЕЛАРУСИ С МСФО: СОСТОЯНИЕ, ПРОБЛЕМЫ, ПЕРСПЕКТИВЫ // Harmonization of the system of accounting and reporting of Belarus under IFRS: state, problems, perspectives

Author

Listed:
  • Коротаев, Сергей Леонидович

    (Белорусский государственный экономический университет)

Abstract

Fundamental differences of the system of accounting and reporting of Belarus from approaches, fixed by International Financial Reporting Standards (IFRS), have been considered. Major problems of transition to IFRS, current and perspective objectives of management subjects and objects, conditioned by harmonization of the national system of accounting and reporting under IFRS have been determined. Рассматриваются принципиальные отличия системы бухгалтерского учета и отчетности Беларуси от подходов, определенных Международными стандартами финансовой отчетности (МСФО). Определяются основные проблемы перехода на МСФО, текущие и перспективные задачи субъектов и объектов управления, обусловленные гармонизацией национальной системы учета и отчетности с МСФО.

Suggested Citation

  • Коротаев, Сергей Леонидович, 2012. "ГАРМОНИЗАЦИЯ СИСТЕМЫ БУХГАЛТЕРСКОГО УЧЕТА И ОТЧЕТНОСТИ БЕЛАРУСИ С МСФО: СОСТОЯНИЕ, ПРОБЛЕМЫ, ПЕРСПЕКТИВЫ // Harmonization of the system of accounting and reporting of Belarus under IFRS: state, proble," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 22(1).
    • Handle: RePEc:scn:000pbo:35312
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