title: Ð¡ÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐµÑÐ° Ð²ÑÑÑÑÐºÐ¸ Ð¿Ð¾ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ð¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼ Ð¸ ÐÐ¡Ð¤Ð Ð² ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ
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: Comparative analysis of revenue accounting under russian standards and IFRS in construction organisations
Creators: name: Ð¨ÐµÐµÐ½ÐºÐ¾Ð²Ð°, ÐÐ»Ð¸Ð½Ð°
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: ÐÐ¡Ð¤Ð
Ð ÐÐÐ£
ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ
Ð²ÑÑÑÑÐºÐ°
ÑÑÐ°Ð½Ð´Ð°ÑÑÑ
Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ðµ Ð²ÑÑÑÑÐºÐ¸
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸
Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
IFRS
russian accounting standards
comparative analysis
construction company
revenue
revenue recognition
financial indicators
analysis of activity
construction industry

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐµÑÐ° Ð²ÑÑÑÑÐºÐ¸ Ð¿Ð¾ Ð ÐÐÐ£ Ð¸ ÐÐ¡Ð¤Ð Ð² ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑÂ».
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description: The theme of the masterâs dissertation: "A comparative analysis of revenue accounting under RAS and IFRS in construction organizations."
Research subject: comparative analysis of revenue accounting according to international and national standards. Research object: PJSC Â«LSR GroupÂ».
The main purpose of the dissertation is to study of revenue recognition in construction organizations in accordance with International Financial Reporting Standards, as well as Russian standards. Tasks that were solved during the study:
1. Identification of the theoretical and regulatory framework for accounting of revenue in the construction industry.
2. Analysis of the accounting features of revenue in PJSC Â«LSR GroupÂ».
3. Identification of problems and differences in the application of Russian and international standards.
4. Assessment of the impact of the application of accounting standards on indicators of the financial condition of the company.
5. Assessing the impact of certain techniques on revenue recognition in the company.
The work was carried out on the basis of PJSC Â«LSR GroupÂ», where most of the actual material was collected: financial results, solvency, and stability. The companyâs profitability calculations were carried out, demonstrating the real situation in the company over the past three years. All results were given in tabular form, and indicators were calculated using the example of formulas. Based on the results of the analysis, the advantages and disadvantages of using Russian GAAP and IFRS were identified, comparative information was provided, and conclusions were drawn that were indicated in the conclusion of the work.