Transformation of Fixed and Intangible Assets Parameters in IFRS

Student: Bashinova Marina

Educational Programme: Finance (Master)

Year of Graduation: 2017

One of the goals of Russian Accounting System is adapting to International Finance standards. International Accounting standards give clearer and more reliable information to users and investors. International Accounting standards are becoming more and more popular nowadays and they open new horizons for companies, decrease the competitiveness of entering international markets. For those reasons in this Paper one of the methods of preparing International Annual Reporting Standards was learnt.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses