msueconВестник Московского университета. Серия 6. ЭкономикаLomonosov Economics Journal0130-0105MSUPRESS10.38050/01300105202142msuecon-752Research ArticleЭКОНОМИЧЕСКАЯ ТЕОРИЯECONOMIC THEORYПроблемы и специфика конвергенции национальных учетных систем под влиянием МСФОProblems and specifics of national accounting systems convergence under the influence of IFRShttps://orcid.org/0000-0002-6938-2313РодченковМ. В.RodchenkovM. V.

Родченков Михаил Викторович — соискатель экономического факультета МГУ им. М.В. Ломоносова.

Москва.

Moscow.

m.rodchenkov@gmail.comhttps://orcid.org/0000-0002-7987-7037СуйцВ. П.SuytsV. P.

Суйц Виктор Паулевич — доктор экономических наук, профессор, заведующий кафедрой учета, анализа и аудита экономического факультета МГУ им. М.В. Ломоносова.

Москва.

Moscow.

viktor.suyts@gmail.comМГУ имени М.В. ЛомоносоваРоссияLomonosov Moscow State UniversityRussian Federation202116102021042948Copyright © Родченков М.В., Суйц В.П., 20212021Родченков М.В., Суйц В.П.Rodchenkov M.V., Suyts V.P.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://msuecon.elpub.ru/jour/article/view/752

Предметом исследования выступают содержание и результаты конвергенции национальных систем учета и отчетности (НСУО) под влиянием международных стандартов финансовой отчетности (МСФО). Цель исследования: выделить и рассмотреть основные элементы содержания процесса конвергенции НСУО под влиянием МСФО и его особенности в России. Выделить и оценить последствия такой конвергенции, определить направления повышения эффективности НСУО с учетом ее текущего состояния. Методология основана на использовании общенаучных методов теоретико-эмпирического познания, включающих экспертные оценки и сравнительный анализ, позволяющий оценить неявные факторы через наблюдаемые изменения в НСУО. В результате исследования обобщены организационные аспекты трансформации элементов НСУО в процессе конвергенции под влиянием МСФО, в том числе дисбалансы как в самой НСУО, так и в отношениях между элементами НСУО с элементами других систем, составляющих рыночную экономическую систему государства; выделены и оценены основные направления такого влияния на НСУО. Результаты исследования будут интересны как специалистам в сфере учета и отчетности, так и уполномоченным государственным органам, реализующим государственные интересы в данной сфере.

The research addresses the essence and outcomes of the convergence between national accounting and reporting systems (NARS) influenced by international financial reporting standards (IFRS). The aim of the study is to identify and examine the main elements of this process and its peculiarities in Russia; to highlight and evaluate the consequences of such convergence; to determine the areas for improving the effectiveness of NARS taking into consideration its current state. The methodology is based on the use of general scientific methods of theoretical and empirical research, including expert assessments and comparative analysis which allows to evaluate the changes observed in NARS. The findings help summarize and analize the organizational aspects of NARS elements transformation in the process of convergence under IFRS impact, including imbalances both in the NARS itself and in the relation between the NARS elements and other systems underlying the national market economic structure. The analysis concludes with an assessment of its effect on the NARS. The results will be of interest to specialists in the field of accounting and reporting as well as to regulatory agencies that implement state interests in this area.

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The authors declare that there are no conflicts of interest present.