What type of study is this?

This is a Historical Analysis study (also classified as: Systematic Analysis, Comparative Methods).

Evolution of Accounting Standards in Russia under the Influence of International Financial Reporting Principles

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This study compares Russian accounting standards with international financial reporting principles, suggesting important reforms.

A significant evolution of accounting standards in Russia reflects the impact of international financial reporting principles, emphasizing accuracy and comparability.
Historical analysis reveals key stages in the balance sheet's evolution, showcasing the need for harmonization of property valuation rules.
Comparative methods highlight inconsistencies in asset valuation, underlining challenges in transitioning to international practices.
The study suggests optimal directions for future convergence of domestic standards with IFRS, essential for transparency in a global market.

Antikyan et al. (2025) studied this question.

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