Issue №4, 2016



Изменение архитектуры плана счетов бухгалтерского учета как фактор имплементации МСФО

T. M. Odintsova Sevastopol State University (Sevastopol, Russia)


The article analyzes the characteristics and shortcomings identified in the existing architecture of Russian chart of accounts in the context of methodological integrity and usability for the preparation of financial statements in accordance with IFRS. It was defined the key parameters of architecture chart of accounts and made recommendations for its modification to provide actualization and methodological integrity of the cycle accounting information generation in accordance with IFRS. It was recommended not just adjustments to the existing chart of accounts but its complete logical and constructive transformation, and was given recommendations for a such change.

Keywords: the chart of accounts, accounting, IFRS, financial reporting, architecture.



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