Institutional Characteristics of Market Economy in International Financial Reporting Standards

N. Mislavskaya

doi:doi:10.12737/1998-0701-2020-48-52

UDC 65

Institutional Characteristics of Market Economy in International Financial Reporting Standards

Published в Auditor · Volume 6, Issue 10, 2020 · Pages 48–52 · Rubrics: Opinions, discussions and comments

DOI 10.12737/1998-0701-2020-48-52

Received: 28.10.2020 Accepted: 30.10.2020 Published: 30.10.2020

Authors

N. Mislavskaya ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)
Moskva, Moscow, Russian Federation

ABSTRACT

The article analyzes the influence of the fundamental characteristics of a market economy on the methodological component of International Financial Reporting Standards. On the basis of a comparative analysis of the principles of market and organization functioning, the causes of modern problems in the presentation of accounting (financial) statements are identified, and options for solving complex methodological issues are proposed. The author is inclined to the need to reform the accounting system on the principles of not copying, but adapting to International Financial Reporting Standards.

KEYWORDS

equality of economic agents organizational hierarchy monetary valuations non-monetary valuations competition cooperation unification accounting (financial) reporting

Information References

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Moskva, Moscow, Russian Federation

Type:

Article

Pages:

from 48 to 52

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

equality of economic agents, organizational hierarchy, monetary valuations, non-monetary valuations, competition, cooperation, unification, accounting (financial) reporting

References

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7. Horni K. Nevroticheskaya lichnost' nashego vremeni. - M.: Kanon, 2019. - 388 s.

8. Alchian A., Demsetz H. Production, Information Coasts and Economic organization // American Economic Review. - 1972. - № 62 (5).

9. Konceptual'nye osnovy predstavleniya finansovyh otchetov. - URL: https://www.minfin.ru/ru/perfomance/accounting/mej_standart_fo/kons_msfo/?id_38=117374-kontseptualnye_osnovy_predstavleniya_finansovykh_otchetov_dokument_kontseptualnye_osnovy_predstavleniya_finansovykh_otchetov_prinyat_s (data obrascheniya: 15.08.2020)

10. Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 8 «Uchetnaya politika, izmeneniya v buhgalterskih ocenkah i oshibki». - URL: https://minfin.gov.ru/ru/perfomance/accounting/mej_standart_fo/kons_msfo/?id_38=117368-mezhdunarodnyi_standart_finansovoi_otchetnosti_ias_8_uchetnaya_politika_izmeneniya_v_bukhgalterskikh_otsenkakh_i_oshibki (data obrascheniya: 15.08.2020)

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