Russian chart of accounts and International Financial Reporting Standards (IFRS)

Abstract

This article investigates how to adapt the Russian chart of accounts in the convergence of accounting consolidated groups of international accounting model. The author proposed a draft plan of accounts, further developed management accounting on the basis of accounting this article. The author urges that the basis of analysts in the accounts of the accounting of costs, revenues and profits by proceeds from the main subject of management accounting - the responsibility centers.

Keywords

• счета - экраны
• центры ответственности
• центр затрат
• центр доходов
• центр прибыли
• центр инвестиций