Problems and specifics of the convergence of national accounting systems under the influence of IFRS

2021 ◽  
pp. 29-48
Author(s):  
Mihail Rodchenkov ◽  
Viktor Suyts
Keyword(s):  
Financial Reporting ◽  
Accounting Systems ◽  
Scientific Methods ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Current State ◽  
National Market ◽  
Market Economic ◽  
Expert Assessments ◽  
General Scientific

The research addresses the essence and outcomes of the convergence between national accounting and reporting systems (NARS) influenced by international financial reporting standards (IFRS). The aim of the study is to identify and examine the main elements of this process and its peculiarities in Russia; to highlight and evaluate the consequences of such convergence; to determine the areas for improving the effectiveness of NARS taking into consideration its current state. The methodology is based on the use of general scientific methods of theoretical and empirical research, including expert assessments and comparative analysis which allows to evaluate the changes observed in NARS. The findings help summarize and analize the organizational aspects of NARS elements transformation in the process of convergence under IFRS impact, including imbalances both in the NARS itself and in the relation between the NARS elements and other systems underlying the national market economic structure. The analysis concludes with an assessment of its effect on the NARS. The results will be of interest to specialists in the field of accounting and reporting as well as to regulatory agencies that implement state interests in this area.

Problems and specifics of the convergence of national accounting systems under the influence of IFRS

2021 ◽  
pp. 29-48
Author(s):  
Mihail Rodchenkov ◽  
Viktor Suyts
Keyword(s):  
Financial Reporting ◽  
Accounting Systems ◽  
Scientific Methods ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Current State ◽  
National Market ◽  
Market Economic ◽  
Expert Assessments ◽  
General Scientific

The research addresses the essence and outcomes of the convergence between national accounting and reporting systems (NARS) influenced by international financial reporting standards (IFRS). The aim of the study is to identify and examine the main elements of this process and its peculiarities in Russia; to highlight and evaluate the consequences of such convergence; to determine the areas for improving the effectiveness of NARS taking into consideration its current state. The methodology is based on the use of general scientific methods of theoretical and empirical research, including expert assessments and comparative analysis which allows to evaluate the changes observed in NARS. The findings help summarize and analize the organizational aspects of NARS elements transformation in the process of convergence under IFRS impact, including imbalances both in the NARS itself and in the relation between the NARS elements and other systems underlying the national market economic structure. The analysis concludes with an assessment of its effect on the NARS. The results will be of interest to specialists in the field of accounting and reporting as well as to regulatory agencies that implement state interests in this area.

The Process of Implementation of International Financial Reporting Standards in the Countries of the Eurasian Economic Union

Auditor ◽  
2020 ◽  
Vol 6 (11) ◽  
pp. 45-50
Author(s):  
I. Dmitrieva ◽  
Yu. Kharakoz
Keyword(s):  
Financial Reporting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Member States ◽  
Accounting Systems ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Eurasian Economic Union ◽  
Economic Union

Th e article discusses the practice of applying International fi nancial reporting standards in the EAEU member States and the development of national accounting systems. In particular, the process of applying IFRS in Armenia, Kazakhstan, Belarus, Kyrgyzstan and Russia was studied.

scholarly journals THE IMPORTANCE OF THE CONVERGENCE OF INTERNATIONAL ACCOUNTING STANDARDS TO THE NATIONAL ACCOUNTING SYSTEM OF UZBEKISTAN

World Science ◽  
2019 ◽  
Vol 2 (1(41)) ◽  
pp. 19-22
Author(s):  
Ergasheva Shahlo Turgunovna ◽  
Shermatov Behzod Xalimkul
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Stock Exchanges ◽  
Accounting System ◽  
International Accounting Standards ◽  
Accounting Systems ◽  
Foreign Investors ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Speed Up

The actuality of the research:-Economic integration-Comparability & uniformity of financial statements-Attracting potential foreign investors.-The requirement of the world financial markets & stock exchanges. -The decreasing of costs of learning local standards.-The aim of research are:-Carrying out the improvement of our accounting systems to speed up the development of our country with the help of foreign investors’ capital.Developing our national accounting standards based on international financial reporting standards and to reveal the problems associated with this.

scholarly journals Entity's operations under the changes in the Conceptual Framework for Financial Reporting

2020 ◽  
Vol 210 ◽  
pp. 13033
Author(s):  
Galina Machinistova
Keyword(s):  
Conceptual Framework ◽  
Financial Reporting ◽  
Financial Statement ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Scientific Methods ◽  
Financial Reporting Standards ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
The Impact

The subject of the study is the Conceptual Framework that lays the foundation for the preparation of information presented in International Financial Reporting Standards. The significance of the research topic is explained by the increasingly active use of international financial reporting standards in accounting of various countries. The purpose of the study is to assess the impact of changes made to the Conceptual Framework for Financial Reporting in 2018 on the accuracy of the information contained in the financial statement. The article focuses on the need to study the conceptual framework for financial reporting for a relevant and understandable reflection of the objects of financial reporting. The methodological basis of the work includes general scientific methods, such as analysis and synthesis, detailing and generalization, comparison and abstraction, models and a method of system and chronological analysis, etc.

Effectiveness of the consumer protection system upon purchasing goods in online stores

2021 ◽  
Vol 28 (1) ◽  
pp. 137-146
Author(s):  
Iryna Y. Puchkovska ◽  
Oleksandr O. Biliaiev ◽  
Victor P. Yanyshen ◽  
Hanna O. Urazova
Keyword(s):  
Consumer Protection ◽  
Protection System ◽  
Scientific Methods ◽  
Customer Reviews ◽  
Existing Problems ◽  
Current State ◽  
Foreign Countries ◽  
General Scientific ◽  
Online Stores ◽  
Potential Customers

Every year, the vast majority of countries switch to an online environment. This is especially true for online stores. The subject of this study is the system of consumer protection upon buying goods in online stores and its effectiveness. The purpose is to analyse the state of development of e-commerce in Ukraine and the system of consumer protection upon purchasing goods in online stores. The following general scientific methods were used: classification and theoretical generalisation – to study the theoretical foundations of e-commerce; statistical analysis – to analyse the current state of e-commerce in Ukraine and the consumer protection system. The following results were obtained: based on the analysis of the provisions of current legislation and the experience of foreign countries describing the development of the e-commerce market in Ukraine and the world, the main trends that have developed have been identified, the positive and negative aspects of e-commerce have been identified, as well as the effectiveness of the consumer protection system upon purchasing goods in online stores. It was concluded that the “e-commerce” industry is developing very dynamically. Consumer protection upon purchasing goods through online stores is carried out as with a regular purchase and sale, but it has a number of specific features. To attract potential customers and build their trust, online stores try to post as much information about their products and services as possible on their official websites, including customer reviews. This indicates that the sellers themselves are interested in resolving disputes as soon as possible and preserving their reputation. Taking this into account, it is the improvement of the consumer literacy of citizens, the ability to fully exercise their rights, and to protect their interests in case of certain contradictions that is one of the ways to solve the existing problems

scholarly journals The chest decoration in modern life of Bashkir women: on the problem of preserving traditions

2020 ◽  
pp. 135-146
Author(s):  
Z.F. Khasanova
Keyword(s):  
Social Networks ◽  
Ethnic Identity ◽  
Research Area ◽  
Scientific Methods ◽  
Internet Resources ◽  
Current State ◽  
Republic Of Bashkortostan ◽  
General Scientific ◽  
The Republic ◽  
In The Beginning

The purpose of this article is to study the methods for manufacturing, wearing and ways of use of the Bashkir chest decorations in the end of the 20th — beginning of the 21st c. The research area includes the Republic of Bashkortostan and neighboring regions where the Bashkirs live. Information for neighboring regions was collected using the Internet and social networks: VKontakte, Instagram, YouTube. The chronological framework of the study covers the end of the 20th — beginning of the 21st c., that is the time of a renaissance of traditions and the growth of interest in them. Field materials collected by the author during the expeditions in 2010–2019 to different districts of the Republic of Bashkortostan, archival materials, museum collections of Ufa and Internet resources where old and modern photos with Bashkir chest decorations are posted became the source base of the study. The article uses general scientific methods: comparative-historical, and the method of scientific description and analysis. During the collection of field materials, we relied on ethnographic methods, such as in-depth interviews, observation, and photo fixation. To study the current state of tradition, monitoring of social networks was used. Different types of female bibs used to be popular among Bashkirs — selter, sakal, hakal, yaga, muynsa, almaizy and others. They were very highly valued and used as essential part of the bride dowry. Chest decorations made of silver coins and real corals were very expensive. Until the end of the 19th — beginning of the 20th c., chest decoration retained its ethnic, social, and sacred functions. In the beginning of the 20th c., the traditional culture was undergoing a difficult period. During the hunger years of the 1920s, the period of the creation of collective farms, many Bashkirs were forced to surrender their jewelry for nothing. In the postwar years, very few people still had their authentic national decorations. In the end of the 20th — beginning of 21st c., on the wave of mobilization of ethnic identity and revival of interest in traditions, the bib as an ethnic marker became popular again. It has been revealed that there are five basic trends of manufacturing of the Bashkir bibs: from historical reconstructions to highly stylized pieces, from everyday to festive. Nowadays they are worn both for beauty and designating the ethnic identity, traditions, culture, demonstration of national Bashkir ownership. The initial spiritual and guarding function of chest decorations has now been lost.

scholarly journals A practical model to implementing IFRS in the national accounting system: The case of Azerbaijan

2021 ◽  
Vol 8 (4) ◽  
pp. 585-598
Author(s):  
Akif Valiyev ◽  
Arif Huseynov ◽  
Nushaba Gadimli ◽  
Ilham Huseynov ◽  
Abasov Elmar
Keyword(s):  
Financial Reporting ◽  
Methodological Approach ◽  
Accounting Standards ◽  
Accounting System ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Accounting Practice ◽  
Consolidation Model ◽  
Practical Model ◽  
Questionnaire Method

The purpose of this article is to develop a methodological approach to substantiating the effective consolidation model of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using the questionnaire method, the advantages, and obstructions of IFRS implementation in Azerbaijan have been assessed, depending on the practicing models of consolidation of NAS and IFRS. Using fuzzy sets made it possible to determine the levels of development of advantages and obstructions associated with the introduction of IFRS into national accounting practice in Azerbaijan. We determined the most effective model of consolidation of NAS and IFRS for the enterprises of Azerbaijan. The effectiveness of implementing models for the consolidation of NAS and IFRS has been assessed to provide a balance between advantages and destructive factors in the implementation of IFRS.

scholarly journals Comparative analysis of indicators the assessment of the effectiveness of vocational education and training

2021 ◽  
Author(s):  
Ю.В. Маркелова
Keyword(s):  
Vocational Education ◽  
Education And Training ◽  
Training System ◽  
Vocational Education And Training ◽  
Educational Organizations ◽  
Scientific Methods ◽  
Expert Assessments ◽  
General Scientific ◽  
High Level ◽  
And Training

Рассматриваются задачи, которые встают перед государством при разработке сопоставимых индикаторов оценки эффективности системы среднего профессионального образования. Показана проблема сопоставимости различных показателей и их влияние на оценку среднего профессионального образования. Проанализированы перспективы разработки сопоставимых индикаторов для понимания степени, в которой образовательная система обеспечивает максимально возможную отдачу при минимально возможном вкладе, а именно показывает высокий уровень эффективности системы. Использовались общенаучные методы познания: аналитический метод, конкретизации теоретических знаний, метод экспертных оценок, обобщение. Результаты исследования отражают возможность дополнения мониторинга качества подготовки кадров в образовательных организациях, реализующих образовательные программы среднего профессионального образования сопоставимыми индикаторами оценки технического и профессионального образования и обучения по версии UNESCO для оценки эффективности системы СПО России. The tasks that the state faces when developing comparable indicators for assessment effectiveness of the vocational education and training are considered. The influence of various indicators on the assessment of the effectiveness of vocational education and training system is shown. The prospects of developing comparable indicators for understanding the degree to which the educational system provides the maximum possible return with the minimum possible contribution, namely, it shows a high level of system efficiency, are analyzed. General scientific methods of cognition, analytical method, concretization of theoretical knowledge, method of expert assessments, terminological analysis, generalization were used. The results of the study reflect the possibility of supplementing the monitoring of the quality of personnel training in educational organizations implementing educational programs of vocational education and training system with comparable indicators for evaluating technical and vocational education and training according to the UNESCO version to assess the effectiveness of the Russian VET system.

A Cross-Country Empirical Investigation of Corruption and its Relationship to Economic, Cultural, and Monitoring Institutions: An Examination of the Role of Accounting and Financial Statements Quality

2002 ◽  
Vol 17 (4) ◽  
pp. 325-350 ◽  
Author(s):  
Marinilka Barros Kimbro
Keyword(s):  
Financial Reporting ◽  
Empirical Investigation ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Systems ◽  
Financial Reporting Standards ◽  
Information Monitoring ◽  
Per Capita ◽  
Cross Country

This paper empirically tests a model that links economic, cultural, and information/monitoring variables to corruption in 61 countries. The results offer significant evidence to suggest that higher GNP per capita, moderate economic growth, effective legal and financial accounting systems, collectivist values and low power distance are associated with countries that have low corruption. Countries that have better laws, more effective judiciary, good financial reporting standards, and a higher concentration of accountants are found to be less corrupt.

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