Аннотация: In recent years, due to the widespread use of IFRS in the world, Russia has adopted a balanced and progressive method of applying IFRS, and at the same time has included IFRS in Russian accounting practice. When creating Russian accounting regulations in the context of its international convergence of accounting systems, accounting indicators differ due to differences between Chinese accounting standards and Russian accounting standards.
Ключевые слова: Chinese accounting standards; international financial reporting standards; international convergence of accounting; Russian accounting standards.
Статья в сборнике научных трудов по материалам конференции (форума) «International conference on Research in Engineering, Science and Technology»