Modern Approaches to the Integration of the National System of Cost Accounting with International Financial Reporting Standards
Abstract
The article deals with the main modern approaches to the integration of the national system of cost accounting. The authors analyze and compare the national approaches and IFRS regulations in this area.
About the Authors
E. Tyukhova
Oryol State Institute of Economy and Trade
Russian Federation
Russian Federation
M. Khanenko
Oryol State Institute of Economy and Trade
Russian Federation
Russian Federation
O. Shaporova
Oryol State Institute of Economy and Trade
Russian Federation
Russian Federation
References
1. Вахрушева О. Б. Бухгалтерский управленческий учет: учеб. М.: Дашков и Ко, 2011. 252 с.
2. Воронова Е. Ю. Управленческий учет: учеб. М.: Юрайт, 2012. 560 с.
3. Гераймович О. А. Производственный учет и отчетность в новых условиях хозяйствования // Молочная промышленность. 2009. № 2. С. 22-24.
Review
For citations:
Tyukhova E., Khanenko M., Shaporova O. Modern Approaches to the Integration of the National System of Cost Accounting with International Financial Reporting Standards. EURASIAN INTEGRATION: economics, law, politics. 2015;(2):51-56. (In Russ.)
Views:
354
Email this article 
