THE TRANSITION TO INTERNATIONAL ACCOUNTING STANDARDS IN THE INTEGRATION OF RUSSIA INTO THE GLOBAL ECONOMY


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Abstract

The paper considers the impact of the integration processes in the accounting system of different countries. The stages of introduction of international accounting standards in Russia are considered in the article.

About the authors

Natalya Stаnislavovna Ivashina

Magnitogorsk State University, Magnitogorsk

Author for correspondence.
Email: elefteria85@mail.ru

candidate of pedagogical sciences, assistant professor of the chair «Economics and entrepreneurship»

Russian Federation

Elena Igorevna Ivashina

Magnitogorsk State Technical University named after G.I.Nosov, Magnitogorsk

Email: leniva85@mail.ru

student of the department «Finance and Accounting»

Russian Federation

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