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according to national accounting standards can only be made upon receipt of the actual acceptance protocol (good's receipt). Indeed, in Russia, in contrast to IFRS and US-GAAP, the invoice (outgoing or incoming) is not an official tax or accounting document and does not trigger any booking. There is
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There is no possibility under
Russian GAAP to recognise the good-will as an intangible asset in the balance sheet of a company. This has a major consequence when a company is sold. Indeed, if a company (or part of it) is sold at a higher value than its book value (i.e. to account for the good-will
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For historical reasons, the
Russian Accounting Standards framework has been determined by the state, rather by professional bodies. The primary users of RAS are state and tax authorities, rather than management or third parties. RAS financial statements must include
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value), the selling party need to pay tax at the relevant profit tax rate (20% in 2013) on the difference in value between selling and accounting value and the buyer has no possibility to amortize the cost and deduct it from present and future revenues.
80:, is a useful starting point for translations, but translators must revise errors as necessary and confirm that the translation is accurate, rather than simply copy-pasting machine-translated text into the English Knowledge.
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in the
Russian GAAP. Loans and monetary securities are not discounted, so the present value of such financial assets is not discounted for the relevant interest rates at the different maturities of the
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The
Russian government has been striving to harmonize Russian Accounting Standards with IFRS since 1998. The Law No. 208-FZ introduced IFRS into Russian legislation in 2010. Since 2012,
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Major reasons for deviation between
Russian GAAP and IFRS / US-GAAP (e.g. when the Russian affiliate of a larger group need to be consolidated to the mother company) are the following:
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also no provision to book in the
General Ledger any expense for goods and services that according to a contract are effectively received but for whom documents are still not exchanged.
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Do not translate text that appears unreliable or low-quality. If possible, verify the text with references provided in the foreign-language article.
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Kim, Oksana (December 2013). "Russian
Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective".
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Content in this edit is translated from the existing
Russian Knowledge article at ]; see its history for attribution.
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and explanatory notes. Under RAS, a specific layout is mandatory for the balance sheet and other statements.
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Regulatory standards on accounting and reporting in the
Russian Federation
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to the source of your translation. A model attribution edit summary is
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have increasingly been adopted in Russia, and they are mandatory for
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127:{{Translated|ru|Российские стандарты бухгалтерского учёта}}
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a machine-translated version of the Russian article.
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164:Российские стандарты бухгалтерского учёта, РСБУ
344:"IFRS, US GAAP and RAP: Comparison and basics"
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269:"IFRS compared to Russian GAAP: An overview"
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289:2011-12-22
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