title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ Ð°Ð´Ð°Ð¿ÑÐ°ÑÐ¸Ð¸ Ðº Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐ¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improvment of the organization's financial results accounting under the conditions of adaptation to international financial reporting standards
Creators: name: Ð¦Ð¸Ð¼Ð±Ð°Ð»ÑÐº, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
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Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ
ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ðµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ
financial statements
accounting services
international standards
russian standards

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description: The topic of the graduate qualification work: Â«Improving the accounting of financial results of an organization in the context of adaptation to international financial reporting standardsÂ». The purpose of this work is planning to improve the accounting of financial results subject to adaptation to international financial reporting standards, the introduction of guidelines for improving the accounting of financial results, taking into account the industry characteristics of the organization. The subject of the research is: a comparative analysis of international financial reporting standards and Russian accounting standards based on the reporting of LLC "Research Center" VNIGRI ". Tasks solved in the framework of the study: 1. Studied the theoretical and legal aspects of the formation of financial results. 2. Studied the specifics of the type of activity of the organization, structure, financial reporting of the organization. 3. The analysis of accounting in the context of the formation of financial results. 4. The ways of improving the accounting of financial results by introducing the detailing of income, expenses and fixed assets are proposed. The scientific novelty of this work is the developed methodological recommendations for the application of a new procedure for accounting, control and detailing of individual segments and indicators in the statement of financial results for the purpose of their application by organizations that apply IFRS and face a number of problems during its transition to international standards. A qualitative analysis of financial results was made on the basis of the balance sheet reporting forms in accordance with RAS. The work was carried out on the basis of accounting data of the organization LLC "Research Center" VNIGRI ".