Porovnání účetní legislativy v České republice a v Ruské federaci

Abstract

The aim of this work is comparing the ways of the accounting regulation in the Check Republic and in the Russian Federation, registing the property, plant and equipment and intangible assets and the actions directed to the international harmonization Both systems of book accounting have similar ways of regulation; the information user is the state; and the book accounting is greatly affected by the law. The main reason of it is the fact that the economics of these countries were recently under centralized planning, so at present they are being transformed. That's why systems of book accounting being part and parcel of the economics in general have gone through definite changes and are to be transformed in the direction of IFRS.