УПРАВЛЕНЧЕСКИЙ УЧЕТ И МСФО: СРАВНИТЕЛЬНЫЕ ХАРАКТЕРИСТИКИ И ВОЗМОЖНОСТИ ИНТЕГРАЦИИ

Abstract

This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), their comparative characteristics and integration capabilities. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well as outsourcing organizations providing accounting services with a preparation and implementation of the managerial accounting methodology. This article is the second part of a series of articles dedicated to integration issues of the managerial accounting methodology and the International Financial Reporting Standards (International Accounting Standards).