Investigation of international convergence of Chinese and Russian accounting standards and differences between Chinese and Russian Accounting Standards

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.

Chinese accounting standards; international financial reporting standards; international convergence of accounting; Russian accounting standards.