International financial reporting standards: problems of implementation

• Poleszhuk T.A.

  Vladivostok State University of Economics and Service
  Vladivostok. Russia

The actual problem of the theory, methodology, accounting and reporting at the present stage is to develop and implement specific methods of its organization to meet user requests information on the different levels of hierarchy. Of particular significance in this case has a specially designed mechanism that combines domestic and foreign experience in forming a system of accounting and reporting. The article considers the adaptation of the accounting and reporting at the present stage, using the recommendations of IFRS, based on the availability of parallel systems of taxation and accounting.

Keywords: accounting system, the application of IFRS, financial statements, accounting system, financial information, the accounting system.