К ВОПРОСУ О СБЛИЖЕНИИ РОССИЙСКОЙ БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ И ФИНАНСОВОЙ ОТЧЕТНОСТИ, СОСТАВЛЕННОЙ ПО МЕЖДУНАРОДНЫМ СТАНДАРТАМ

Economics globalization, reinforcement of international economic ties and, as a result, formation of a common information space require comprehension of lines of accounting and reporting systems development within the bounds of interaction between different accounting standardization systems. In spite of rapprochement of Russian accounting to the international accounting and reporting standards, domestic accounting so far considerably differs from the financial reporting. It reduces reliability and informing of Russian accounting.