IFRS

THE DEVELOPMENT OF INTEGRATED ACCOUNTING IN SMALL AND MEDIUM-SIZED COMPANIES IN THE AGRI- AND FOODSECTOR OF THE RUSSIAN FEDERATION

by Yuriy Burykin, Guzaliya Klichova and Harry Bremmers This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in Russia. The paper presents the factors which influence the accounting system and the quality of the information it provides. The information and reports that…

Reporting companies’ performance – in respect of the International Financial Reporting Standards (IFRS)

by Ildiko Orbán Ms. Tamás Dékán The role of information became more important due to rapidly changing technical conditions, market and economic regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of the companies, but in different statements performance is inconsistently presented…