Mein Schreibbilderbuch: Zora, der kleine Drache

Author's Text
Mr. Andrey Isaev, graduate in business administration from the University of Passau in Germany, and graduate economist from the University of Sochi in the Russian Federation. Currently working as a tax assistant (aspiring tax advisor) in a Munich tax firm.

Blurb
The following work presents a scientific investigation of the current Russian standards. The IAS/IFRS are intended to provide assistance and will not be examined in detail. The scientific study of the conceptual accounting principles of bookkeeping in the market economy of Russia, as well as the approach and valuation of selected balance sheet items of the commercial law annual financial statements, offers insight into commercial accounting in the Russian Federation. This work also outlines the scope of commercial accounting. Due to space constraints and to avoid superficial treatment, the components of the commercial annual financial statements cannot be addressed. Furthermore, there are cases in Russian accounting standards that are not explicitly covered by legislation. This work will only describe the regulated cases, and the handling of "gaps" and special cases cannot be discussed in detail.