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The influence of differences between IFRS and RAS (Russian Accounting Standards) on the analysis of financial statements of enterprises


Yulia N. Maslova
(about the author)

Maslova Yulia – 4th year student of the Faculty of Economics and Management (Volgograd State Technical University)

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 6, Number 1 (January-March, 2016)

JEL classification: C58, F65, G00

Keywords: financial analysis, financial statements, globalization, ifrs, RAS


Citation:
Yulia N. Maslova (2016). The influence of differences between IFRS and RAS (Russian Accounting Standards) on the analysis of financial statements of enterprises. Journal of Economics, Entrepreneurship and Law, 6(1), 25-36. doi: 10.18334/epp.6.1.35182


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Abstract:

The main goal of this research has been to reveal the influence of the differences between IFRS and RAS on the analysis of financial statements. RAS is notable for its strict system of statutory regulation performed on the state level. It is also aimed at minimization of taxes, while IFRS – at satisfaction of the investors’ interests. A report performed in accordance with IFRS reveals economic activities of an enterprise for the report period quite well; it serves as the main source of the indices for the financial analysis.







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