Islamic accounting as the antecedent of modern accounting model: establishment and development in VII-XII centuries

Archakova-Uzhakhova M.B.¹, Archakov I.N.¹
¹ Финансовый университет при Правительстве Российской Федерации

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Journal paper

Journal of Economics, Entrepreneurship and Law ^{(РИНЦ, ВАК)}
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Volume 9, Number 1 (January-March 2019)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=38329993
Cited: 2 by 24.01.2023

Abstract:
The article discusses the features of the transformation of the financial statements of Russian companies in the extractive industries to the IFRS format in terms of the presentation of the costs of exploration and evaluation of mineral resources, namely, the peculiarities of applying IFRS 6 in the oil and gas industry. A comparative analysis of the International Financial Reporting Standard (IFRS) 6 «Exploration and evaluation of mineral reserves» and PBU 24/2011 «Accounting for the costs of developing natural resources».

Keywords: transformation, financial statements, oil and gas industry, accounting policies, the costs of exploration and evaluation of mineral resources, features of the use of IFRS standards, exploration assets, costs of exploration and evaluation, IFRS 6

JEL-classification: M41, M42, M21, B17

References:

Denisova T.V. (2016). Transformatsiya finansovoy otchetnosti v sootvetstvii s MSFO [Transformation of financial statements in accordance with IFRS]. Vestnik YuUrGU. Seriya: Ekonomika i menedzhment. (1). 19-25.. (in Russian).
Kalibek A., Kaipova G.S. (2018). Osobennost audita v neftedobyvayuschikh kompaniyakh [Features of audit in oil companies] Current issues in economics and modern management. 22-25.. (in Russian).
Medvedeva I.A. (2017). Sblizhenie RSBU i MSFO: adaptatsiya rossiyskogo bukhgalterskogo ucheta k mezhdunarodnym standartam [Convergence with IFRS: adaptation of Russian accounting to international standards]. Scientific and methodical electronic journal Concept. (39). 486–490. (in Russian).
Pelmenyova A.A. (2016). Globalnye vyzovy i razvitie ekonomiki neftyanoy i gazovoy promyshlennosti [Global challenges and the development of the economy the oil and gas industry] Saint Petersburg. (in Russian).
Особенности применения МСФО для компаний нефтегазового сектораЭрнст энд Янг // VEDOMOSTI.RU: ЗАО Бизнес Ньюс Медиа. (in Russian). Retrieved March 25, 2019, from www.vedomosti.ru/research/getfile/9/017_IFRS_Oil_and_Gas_2008 _RU.pdf.

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