PECULIARITIES OF ACCOUNTING FOR ACCOUNTING POLICIES IN THE SYSTEM OF ACCOUNTING AND REPORTING OF RUSSIAN ENTERPRISES IN ACCORDANCE WITH INTERNATIONAL STANDARDS OF FINANCIAL REPORTING
Recently, in connection with the adoption of international financial reporting standards and the transition to IFRS for many firms, the issue of compiling an accounting policy under the new rules has become topical. Russian enterprises interested in attracting foreign investment are forced to conduct double-entry bookkeeping: in accordance with International (IFRS) and Russian Accounting Standards (RAS). Thus, the approach to compiling an accounting policy of an organization under the rules of IFRS is an actual topic, and its features are covered in this article.