РАЗВИТИЕ РОССИЙСКОГО БУХГАЛТЕРСКОГО УЧЕТА С ВНЕДРЕНИЕМ МСФО

Abstract

Accounting is the basis of any organization’s activities, which allows optimizing the financial and material resources at the disposal of the enterprise, to ensure their rational use in an ever-increasing competitive struggle. Correctly organized accounting in an organization allows you to generate all the necessary information regarding all production processes of the organization, to reveal hidden reserves and, if necessary, become the basis for making management decisions. The standard Russian accounting system is undergoing significant changes today. At present, in Russian practice, there is a gradual transition to accounting based on IFRS standards. For a number of organizations, mainly large holdings, credit institutions, budgetary structures, accounting is mandatory in accordance with the norms of the current legislation, while maintaining parallel accounting under RAS. For other business entities, the application of the analyzed standards is still advisory in nature. Despite the presence of a sufficiently large number of advantages of IFRS standards for the organization of accounting - the formation of the basis for expanded information on business processes in the organization, the possibility of attracting foreign investment, for most of Russian enterprises, mainly small and medium-sized businesses, the introduction of IFRS standards can cause a significant increase in financial accounting costs due to the need to purchase specialized expensive software, investment in personnel training in working with IFRS standards. And this leads to the inexpediency of such high costs for the introduction of IFRS into their practice. For these reasons, in order to maintain a stable economy in Russia, when introducing IFRS, it is necessary to take into account the interests of all economic entities in order to prevent the destabilization of their economic activities.