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Journal articles on the topic 'IFES RAS'

Author: Grafiati

Published: 5 June 2025

Last updated: 15 July 2025

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1

Guimarães, Fabiane Alves Farias, and Ana Lúcia Schaefer Ferreira De Mello. "Prestação de serviços odontológicos em instituições federais públicas de ensino superior e a integração com a rede de atenção à saúde." Revista da ABENO 17, no. 3 (2017): 10–20. http://dx.doi.org/10.30979/rev.abeno.v17i3.385.

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O estudo objetivou analisar os serviços prestados pelas Instituições Federais de Ensino Superior (IFES) com curso de graduação em Odontologia no sul do Brasil, compreendendo a maneira como se organizam e a integração com a Rede de Atenção à Saúde (RAS). Trata-se de um estudo exploratório, descritivo e analítico, de abordagem qualitativa, utilizando técnicas de observação, análise documental e entrevistas semiestruturadas, realizadas no período de junho a outubro de 2014. A plena integração das clínicas odontológicas das IFES com a RAS ainda é um desafio a ser superado, o que vem comprometendo

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2

Burova, Elena S., and Vladimir M. Mazyrin. "The conference on ASEAN at IFES RAS." Russian Journal of Vietnamese Studies 6, no. 2 (2022): 99–104. http://dx.doi.org/10.54631/vs.2022.62-109103.

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The article is a survey of the international conference with the theme: ASEAN on the Path of Integration: Achievements, Dilemmas, Challenges held by IFES RAS jointly with the ASEAN Center at MGIMO University, timed for the 55th anniversary of ASEAN. More than 100 Russian and foreign specialists took part in the conference. There following themes were exposed: ASEAN foreign policy, ASEAN relations with the main strategic partners, integration processes in some countries, relevant tasks of sustainable development of ASEAN countries, legal issues, cultural dialogue and scientific discourse.

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3

Gorchakova, T.E., and O.I. Kazakov. "The Scientometrics in the Institute of Far Eastern Studies of the Russian Academy of Sciences." East Asia: Facts and Analytics, no. 4 (December 30, 2021): 53–62. https://doi.org/10.24412/2686-7702-2021-4-53-62.

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In September 2021, the Institute of Far Eastern Studies of the Russian Academy of Sciences celebrated its 55th anniversary. In the article T.E. Gorchakova and O.I. Kazakov, the former heads of the eliminated in 2020–2021 divisions (the Center for Scientific Information and Records and the Department of Scientometrics and Information Technologies), recall the movement of the IFES RAS from an almost closed research Institute towards the implementation of the concept of Open Science in terms of publication activities of the organization's researchers and the introduction of scientometri

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4

Ye. Kranina. "Academic Conference at the RAS IFES Center for Economic and Social Studies of China." Far Eastern Affairs 44, no. 003 (2016): 144–54. http://dx.doi.org/10.21557/fea.47275734.

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5

Zhebin, A.Z. ""30 Years of Diplomatic Relations between Russia and the Republic of Korea". The Conference in the IFES RAS." East Asia: Facts and Analytics, no. 4 (December 30, 2020): 75–86. https://doi.org/10.24411/2686-7702-2020-10026.

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The article presents an overview of the online conference "30 Years of Diplomatic Relations between Russia and the Republic of Korea", which was held in the Сenter for Korean Studies (CKS) of the Institute of Far Eastern Studies (IFES) of the Russian Academy of Sciences on 30 September, 2020. The Event allowed to form a multidimensional picture of the state of relations between the Russian Federation and the Republic of Korea. There emerged a number of urgent problems, requiring joint efforts of our countries to resolve them in the spirit of bilateral agreements reached, peace and se

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6

Kazakov, Oleg. "Round table at the IFES RAS. Japan Relations with East Asian Countries: Problems, Trends, Prospects." Problemy Dalnego Vostoka, no. 1 (2020): 6–14. http://dx.doi.org/10.31857/s013128120008868-5.

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Gushchina, D.A. "On the New Approach to the Evaluation of Scientific Activity." East Asia: Facts and Analytics, no. 2 (July 2, 2022): 78–86. https://doi.org/10.24412/2686-7702-2022-2-78-86.

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Russian science is going through a period of some drastic changes due to the current global political situation, as well as with new tendencies regarding Open Science and Open Access policies, which are taking on. Many well reputable databases, such as Web of Science (WoS) and Scopus, declare the termination of indexing of Russian periodicals. This decision is based on the increasing Western sanctions, which disallow providing a number of services and products in Russia. Some experts see this as an opportunity for strengthening the Russian science, while it can’t be denied that it will b

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8

N.N. Koledenkova. "40 Years of Economic Reforms in China. Annual Scientific Conference at the Center for China Economic and Social Studies, RAS IFES." Far Eastern Affairs 47, no. 003 (2019): 121–30. http://dx.doi.org/10.21557/fea.55555359.

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9

Demido, Nina. "“A New Era: China after the 19th CPC Congress” Annual Scientific Conference Center Political Studies and Forecasts of the IFES RAS." Problemy Dalnego Vostoka, no. 4 (2018): 159–65. http://dx.doi.org/10.31857/s000523100001283-5.

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10

Kobelev, E.V. "The Vietnamese Studies in the Institute of Far Eastern Studies of the Russian Academy of Sciences." East Asia: Facts and Analytics, no. 3 (October 19, 2021): 59–64. https://doi.org/10.24412/2686-7702-2021-3-59-64.

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On September 25 the Institute of Far Eastern Studies of the Russian Academy of Sciences celebrated its 55th anniversary. The article describes how the Institute, which was initially created mainly for researching China, has gradually turned into a multidimensional scientific Institution for studying not only China, but also Japan, the Korean Peninsula, the problems of the Asia-Pacific region, and the activities of the Shanghai Cooperation Organization (SCO). The article includes the story how in 2008 the then director of the IFES RAS Academician M.L. Titarenko signed an order to include in the

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11

Koledenkova, N. "Annual Scientific Conference of the Center for Social and Economic Research of China in IFES RAS «40 Years of Economic Reforms in China»." Problemy Dalnego Vostoka, no. 3 (June 2019): 178–85. http://dx.doi.org/10.31857/s004287440005465-6.

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12

Maksimova, Olga. "Book Review: Modern Chinese State /ch. ed. A.V. Vinogradov. M.: RAS, 2022. ISB№ 978-5-907366-55-8. Vol. 1: The main institutions of state power and governance /editorial board A.V. Vinogradov (chief editor) and others; Institute of Far Eastern Studies RAS, Institute of Oriental Studies RAS. M.: RAS, 2022. 903 p. ISB№ 978-5-907366-57-2 (in translation). DOI: 10.48647/IFES/2022.22.76.029." Problemy dalnego vostoka, no. 6 (2022): 189. http://dx.doi.org/10.31857/s013128120023530-4.

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13

Kaloshina, M. N. "Business valuation based on RAS and IFRS." Journal of Physics: Conference Series 1515 (April 2020): 032005. http://dx.doi.org/10.1088/1742-6596/1515/3/032005.

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14

Kranina, Elena. "Annual All-Russian Scientific Conference Center for Socio-Economic Research of China IFES RAS "Socio-economic Results of the Implementation of the 13th Five-year Plan of the PRC (2016–2020) and the Tasks of the 14 Five-year Plan (2021–2025)"." Problemy dalnego vostoka, no. 3 (2021): 183. http://dx.doi.org/10.31857/s013128120015296-6.

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15

Cherkay, A. "New balance equations of IFRS accounting and RAS." Auditor, no. 11 (November 17, 2013): 36–41. http://dx.doi.org/10.12737/12700.

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16

Wicaksono, Dani, Maghfirotul Amaniyah, and Yuliana Dewi Fatima. "Strategi Pemasaran Telur Ayam Ras Pada UD. Mahakarya Farm Desa Sarimulyo Kabupaten Banyuwangi." Jurnal Ilmiah Manajemen dan Kewirausahaan (JUMANAGE) 2, no. 1 (2023): 123–30. http://dx.doi.org/10.33998/jumanage.2023.2.1.195.

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Penelitian ini bertujuan menganalisis faktor internal dan eksternal untuk memberikan alternative strategi pemasaran telur ayam ras pada UD Mahakarya Farm Desa Sarimulyo Kecamatan Cluring. Teknik pengambilan sampel pada penelitian ini menggunakan cara Purposive sampling. Metode yang digunakan dalam penelitian ini yaitu kualitatif dan kuantitatif. Penelitian ini menggunakan analisis matriks Internal Startegis Factor Analysis Summary (IFAS), matriks External Strategis Factor Analysis Summary (EFAS), matriks internal eksternal (IE), matriks SWOT dan Quantitative Strategies Planning Matriks (QSPM).

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17

Cherkay, A. "A typical chart of accounts under IFRS and RAS." Auditor, no. 21 (September 25, 2014): 84–94. http://dx.doi.org/10.12737/12811.

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18

Krichevsiki, Evgenii Nikitich. "IFRS and RAS: analysis of differences and methodological inconsistencies." Налоги и налогообложение, no. 2 (February 2023): 45–51. http://dx.doi.org/10.7256/2454-065x.2023.2.38181.

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The article discusses the goals of applying international and Russian standards at the current stage of development of accounting and reporting. The features of the formation of accounting (financial) statements according to the rules of IFRS and RAS are highlighted, the fundamental differences that lie in the concept of accounting documentation are indicated. The features of the financial statements of Russian enterprises that make it up according to the rules of IFRS are given. The problems of applying IFRS by Russian users of financial statements are outlined. Prospects for the development

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19

Ahmad, Rismayani. "STRATEGI PENGEMBANGAN USAHA PETERNAKAN AYAM RAS PETELUR DI KECAMATAN CAMPALAGIAN KABUPATEN POLEWALI MANDAR." AGROVITAL : Jurnal Ilmu Pertanian 8, no. 1 (2023): 108. http://dx.doi.org/10.35329/agrovital.v8i1.3889.

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Ayam ras petelur yang diternakan masih rendah dibandingkan dengan ras ayam pedaging dan ayam kampung. Rendahnya usaha peternakan ayam ras petelur dipengaruhi oleh banyaknya faktor permasalahan diantaranya iklim, lingkungan peternakan dan pakan. Ayam petelur sensitif terhadap cuaca panas dan keributan. Kendala utama rata-rata adalah modal yang minim, perawatan ayam ras petelur masih terbatas, bau yang dicemarkan ayam ras petelur terkadang mengganggu lingkungan sekitar, ayam ras petelur yang terjangkit penyakit dan bisa saja mati akan menjadi kerugian bagi peternak. Analisis dalam penelitian ini

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20

Lee, Woo－Jae. "Does the Preparation for the Adoption of K－IFRS Improve Accounting Quality?：Focusing on the Long－term Effects of Auditor－provided IFRS Consulting Services." Review of Accounting and Policy Studies 26, no. 2 (2021): 157–89. http://dx.doi.org/10.21737/raps.2021.05.26.2.157.

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21

Park, Seun-Young. "The Relationship between Mandatory K－IFRS Adoption and Real Earnings Management：Considering the Level of Information Asymmetry." Review of Accounting and Policy Studies 27, no. 2 (2022): 77–97. http://dx.doi.org/10.21737/raps.2022.05.27.2.77.

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22

Khudhair, Duaa Natheer, Majid Hosseinzadeh, Haider M. Zwain, Seyed Mostafa Siadatmousavi, Ali Majdi, and Amin Mojiri. "Upgrading the MBBR Process to Reduce Excess Sludge Production in Activated Sludge System Treating Sewage." Water 15, no. 3 (2023): 408. http://dx.doi.org/10.3390/w15030408.

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Excess sludge production is one of the limitations of the biological activated sludge process. Therefore, the study’s objective is to upgrade the MBBR process to an integrated fixed film-activated sludge (IFAS) process to reduce excess sludge production. Two scenarios were followed in this study to eliminate sludge production in the biological activated sludge process: first, modifying the moving bed biofilm reactor (MBBR) system by increasing the solid retention time (SRT) from 5 to 15 days; and second, upgrading the MBBR process to the integrated fixed-film activated sludge (IFAS) process by

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23

Druzhilovskaya, Emilia Sergeevna. "The modern correlation of RAS and IFRS systems of the public and non-public sectors." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 22, 2022): 5–14. http://dx.doi.org/10.33920/med-17-2204-01.

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Currently, the process of reforming the Russian Accounting Standards (RAS) systems for organizations in both the state and nonstate sectors (or organizations in the budget and not budget spheres) is ongoing. At the same time, this process continues to be carried out taking into account the systems of International Financial Reporting and Accounting Standards for organizations of the public and non-public sectors (IFRS, IAS, IPSAS). Therefore, today it is relevant to determine the modern ratio of the RAS and International Standards systems of the state (public) sector, as well as the RAS and In

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24

Маняева, В. А., and К. Ю. Кондусова. "Report on financial results of commercial organizations: convergence of RAS and IFRS." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 1341–43. http://dx.doi.org/10.34925/eip.2022.138.1.267.

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В статье исследован процесс конвергенции РСБУ и МСФО при составлении отчета о финансовых результатах коммерческих организаций. Проведен сравнительный анализ составления отчета о финансовых результатах по РСБУ и отчета о прибылях и убытках и прочем совокупном доходе по МСФО. Рассмотрены процессы конвергенции федеральных стандартов бухгалтерского учета в части сближению их с международными стандартами по формированию информации о доходах, расходах и финансовых результатах в учете для отражения ее в отчете о финансовых результатах. The article examines the process of convergence of RAS and IFRS i

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Ahn, Sungyoon. "The Effect of the Schedule of Manufacturing Costs on the Cost of Debt Capital - Evidence from Korea Before and After IFRS Adoption -." Review of Accounting and Policy Studies 24, no. 1 (2019): 253–74. http://dx.doi.org/10.21737/raps.2019.02.24.1.253.

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26

Gonchar, Evgeniya, and Ekaterina Danilova. "CONVERGENCE OF IFRS, RAS AND TAX ACCOUNTING OF RESERVES FOR DOUBTFUL DEBTS." Bulletin of South Ural State University series "Economics and management" 13, no. 2 (2019): 110–17. http://dx.doi.org/10.14529/em190213.

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27

Dandara, Daniela. "Banking Performance. IFRS and RAS Comparative Analysis for the Romanian Banking System." Procedia Economics and Finance 32 (2015): 1148–53. http://dx.doi.org/10.1016/s2212-5671(15)01580-4.

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Lee, Young－Han, Myeong－Jeon Oh, Jong－Soo Han, and Min－Sup Song. "Legal Issues and Similar Cases of K－IFRS Q&A." Review of Accounting and Policy Studies 25, no. 2 (2020): 57–92. http://dx.doi.org/10.21737/raps.2020.05.25.2.57.

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Lee, Eun－Young, Seung－Weon Yoo, and Soong－Soo Han. "IFRS Harmonization and Cross－country M&A Performance." Review of Accounting and Policy Studies 25, no. 2 (2020): 169–207. http://dx.doi.org/10.21737/raps.2020.05.25.2.169.

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CHAIKOVSKAYA, Lyubov' A., and Nazhmudin S. SULEIMANOV. "The issues of convergence of assets accounting in RAS and IFRS considering the application of FSBU 6/2020 – Property, Plant and Equipment." International Accounting 26, no. 2 (2023): 167–86. http://dx.doi.org/10.24891/ia.26.2.167.

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Objectives. This article aims to consider the main innovations in the rules for accounting for fixed assets introduced by the Federal Accounting Standard (FSBU) 6/2020 – Property, Plant and Equipment, and the effect of these innovations on the possibility of convergence of the Russian Accounting Standards (RAS) and International Financial Reporting Standards (IFRS). Methods. For the study, we used analysis and synthesis, and research methods, based on logical grounds. Results. The article examines the new rules for accounting for fixed assets introduced by FSBU 6/2020, identifies and analyzes

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Choi, Seung－Uk. "The Application of K－IFRS 1115 and Audit Fees and Audit Hours：Focused on the Revenue Recognition－Related Key Audit Matters." Review of Accounting and Policy Studies 27, no. 4 (2022): 59–94. http://dx.doi.org/10.21737/raps.2022.11.27.4.59.

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Cheung, Joon－Hei, та Do－Hoon Ki. "국내 지속가능성 보고서의 IFRS S1, S2 수용 수준에 대한 연구". Review of Accounting and Policy Studies 28, № 2 (2023): 287–321. http://dx.doi.org/10.21737/raps.2023.05.28.2.287.

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ЖИДКОВА, Е. А., Н. Т. ЭЛЬГАЙТАРОВА, and Ф. Э. АБАЗАЛИЕВА. "COMPARATIVE CHARACTERISTICS OF ACCOUNTING FOR INTANGIBLE ASSETS IN ACCORDANCE WITH IFRS AND RAS." Экономика и предпринимательство, no. 10(159) (December 4, 2023): 1300–1303. http://dx.doi.org/10.34925/eip.2023.159.10.267.

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В данной статье рассматриваются методы ведения учета объектов нематериальных активов согласно международным и российским стандартам, а также проблема трудности сближения данных стандартов, описываются их различия и сходства. Сравнивается оптимальность и эффективность описанных видов учета, даны предложения по совершенствованию учёта нематериальных активов в российской практике. This article discusses the methods of accounting for intangible assets according to international and Russian standards, as well as the problem of the difficulty of convergence of these standards, describes their differ

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Istrate, Costel, Ioan Bogdan Robu, and Mihai Carp. "Impact of the Transition to IFRS for the Romanian Listed Companies in Financial Distress." Review of Economic and Business Studies 8, no. 1 (2015): 83–102. http://dx.doi.org/10.1515/rebs-2016-0017.

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AbstractThe transition to IFRS of the Romanian listed companies enables us to provide a comparison of some accounting data reported in the same period and that have been obtained according to different accounting regulations: RAS vs. IFRS. The aim of our paper is to establish if the listed companies in financial distress report a trend of changes due to the transition to IFRS that is different to the one established for the performant companies. Based on the data corresponding to the 2011 financial year (with available RAS and IFRS information), we have calculated Gray’s comparability index (f

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Lee, Ho－Gap, and Ju－Bi Lee. "IFRS Adoption and Changes in the Value Relevance of Accounting Information." Review of Accounting and Policy Studies 23, no. 4 (2018): 79–100. http://dx.doi.org/10.21737/raps.2018.11.23.4.79.

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Hue, Kwang－Bok, Seok Woo Jeong, and Nam－Chul Jung. "Perceptual Differences of Stakeholders in K－IFRS No. 13 ‘Fair Value Measurement’：Focusing on Understanding, Consistency of Measurement and Disclosure." Review of Accounting and Policy Studies 30, no. 1 (2025): 119–40. https://doi.org/10.21737/raps.2025.02.30.1.119.

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37

Ariska, Hilmi, and Dyah Pravitasari. "ANALISIS SWOT DALAM MENENTUKAN STRATEGI PEMASARAN TELUR AYAM RAS DI UD. JAYA MAKMUR DESA BENDOSARI BLITAR." Juornal of Economics and Policy Studies 3, no. 01 (2022): 15–26. http://dx.doi.org/10.21274/jeps.v3i01.5801.

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Sektor peternakan ayam petelur merupakan salah satu sektor pokok bagi kebutuhan manusia. Permasalahan-permasalahan yang timbul mulai dari proses produksi telur hingga pemasaran telur tentu saja perlu dianalisis dan ditangani secara serius, sehingga nantinya mampu memberikan banyak manfaat bagi sektor kebutuhan pokok dan sektor perekonomian masyarakat secara umum. Tujuan penelitian ini adalah 1) mengidentifikasi IFAS dan EFAS; dan 2) melakukan analisis SWOT untuk menentukan strategi pemasaran pada UD. Jaya Makmur Desa Bendosari Blitar. Pendekatan dalam penelitian ini adalah pendekatan kualitati

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Khoruzhy, L. I., Yu N. Katkov, and S. A. Lvova. "Disclosure of information on innovation activities in agribusiness organizations under IFRS, GAAP and RAS." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 5 (April 3, 2023): 272–86. http://dx.doi.org/10.33920/sel-11-2305-02.

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The article makes an analysis of the reflection in accounting of innovative activities in accordance with IFRS, GAAP and RAS. The theoretical framework of the concept of «innovative activity» has been defined. The matrix of the main accounting characteristics of intangible assets was compiled, built in the context of international and domestic accounting standards. The algorithm for determining the fair value of an intangible asset is presented, which is realized depending on market activity. The author’s definition of the fair value of an intangible asset is given, and an example of its calcu

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Druzhilovskaya, E. S. "Modern problems of determining net realizable value in RAS and IFRS and ways to solve them." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 18, 2024): 5–12. http://dx.doi.org/10.33920/med-17-2404-01.

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Thanks to the Federal Accounting Standard (FAS) 5/2019, net realizable value was introduced into Russian accounting for inventories. A similar value is also used in IAS 2. Despite the relatively long period of use of the specified value, its estimation still raises a number of questions when accounting and reporting according to both Russian and International Standards (hereinafter referred to as RAS and IFRS). These problems and ways to solve them are analyzed in this article. When carrying out research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logi

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Sorokina, V. V., and S. V. Shaparina. "Cost accounting and calculation of production costs under RAS and IFRS: The OAO Avtovaz case." Финансы и кредит 23, no. 12 (2017): 698–708. http://dx.doi.org/10.24891/fc.23.12.698.

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Sorokina, V. V., and S. V. Shaparina. "Cost accounting and calculation of production costs under RAS and IFRS: The OAO AvtoVAZ case." International Accounting 20, no. 19 (2017): 1134–46. http://dx.doi.org/10.24891/ia.20.19.1134.

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42

Jassim, Mohammad Tariq. "Composition and characteristics of the financial statements elements in accordance with IFRS." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2020): 36–42. http://dx.doi.org/10.33920/med-17-2005-04.

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In a market economy, the role of International Financial Reporting Standards is increasing. In order to understand their significance in modern conditions it seems necessary to consider the peculiarities of evolution of IFRS formation. The article reflects actual issues concerning the role and significance of International Accounting and Reporting Standards in modern conditions. The author has defined the necessity of applying International Accounting and Reporting Standards by Russian companies. The article highlights the main elements and users of financial statements prepared on the basis o

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Lee, Ju－Bi, and Sung－Whan Park. "Changes in the Quality of Earnings and Value Relevance of Accounting Information after IFRS Adoption." Review of Accounting and Policy Studies 26, no. 4 (2021): 109–34. http://dx.doi.org/10.21737/raps.2021.11.26.4.109.

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44

Musakhonzoda, Ikromjon Sobirhon Ugli. "FORMATION AND DEVELOPMENT OF THE CONVERGENCE PROCESS OF TWO TYPES OF STANDARDS: IFRS AND US GAAP." TJE - Tematics journal of Social Sciences 10, no. 7 (2022): 93–107. https://doi.org/10.5281/zenodo.6353597.

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<strong>Abstract.</strong> This article discusses the relevance of the transition of enterprises to international financial reporting standards in modern conditions. The regulatory framework required for the transition to the international financial reporting system (IFRS) is provided. Attention is also paid to the most significant differences in Russian accounting standards (RAS) and international standards. The authors also consider accounting models for enterprises in accordance with IFRS and the stages of bringing financial statements to international standards. In addition, the article co

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Musakhonzoda, Ikromjon Sobirhon Ugli. "FORMATION AND DEVELOPMENT OF THE CONVERGENCE PROCESS OF TWO TYPES OF STANDARDS: IFRS AND US GAAP." TJE - Tematics journal of business management 5, no. 1 (2022): 55–69. https://doi.org/10.5281/zenodo.6407729.

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<strong>Abstract.</strong> This article discusses the relevance of the transition of enterprises to international financial reporting standards in modern conditions. The regulatory framework required for the transition to the international financial reporting system (IFRS) is provided. Attention is also paid to the most significant differences in Russian accounting standards (RAS) and international standards. The authors also consider accounting models for enterprises in accordance with IFRS and the stages of bringing financial statements to international standards. In addition, the article co

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Hidayatulloh, Imam Syarif, Adam Pamudji Rahardjo, and Bambang Agus Kironoto. "Hydrology and Hydraulic Analysis of Nasiri Flash Flood Disaster Event on the 1st August 2012." Journal of the Civil Engineering Forum 4, no. 1 (2018): 41. http://dx.doi.org/10.22146/jcef.28301.

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Nasiri lays in the Luhu village, Huamual district, West Seram Regency, Maluku province. Nasiri experienced in flash flood on August 1st, 2012 which had never happened before. There was no rainfall station and water level recorder at that time. It is rather difficult to find out the cause and yet Nasiri River was only 8 meters wide. The research started with identifying base flow, soil characteristics, learning flood video record, routing the river reach, finding the nearest rainfall station, and also interviewing some peoples there. Field data area was complemented with satellite radars. AutoC

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Arkauti, Vita V., Konstantin K. Tsgoev, Ekaterina V. Zubova, Soslan B. Magkeev, and Lyubov V. Kasaeva. "IFRS AND RAS, INTERNATIONAL HARMONIZATION AND STANDARDIZATION OF ACCOUNTING AND FINANCIAL REPORTING IN THE CONDITIONS OF GLOBALIZATION OF THE WORLD ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 10 (2021): 49–57. http://dx.doi.org/10.36871/ek.up.p.r.2021.10.05.005.

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The article examines the significant changes that have occurred in the Russian practice of accounting and financial reporting, which are caused by the processes of globalization, digitalization of the world economy, convergence of Russian accounting standards (RAS) with international financial reporting standards (IFRS). The problems of reforming the system of legislative and legal acts of accounting, financial reporting in Russia during the transition to IFRS. The analysis of the key principles of efficiency, according to which modern Russian accountants work, is carried out.

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Feygel, M. L., and A. N. Meytova. "DEVELOPMENT OF RUSSIAN ACCOUNTING WITH THE INTRODUCTION OF IFRS." Scientific Review: Theory and Practice 10, no. 9 (2020): 1930–38. http://dx.doi.org/10.35679/2226-0226-2020-10-9-1930-1938.

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Accounting is the basis of any organization’s activities, which allows optimizing the financial and material resources at the disposal of the enterprise, to ensure their rational use in an ever-increasing competitive struggle. Correctly organized accounting in an organization allows you to generate all the necessary information regarding all production processes of the organization, to reveal hidden reserves and, if necessary, become the basis for making management decisions. The standard Russian accounting system is undergoing significant changes today. At present, in Russian practice, there

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Cahyo, Agung Dwi. "Strategi Pengembangan Agribisnis Peternakan Ayam Ras Petelur Di Kabupaten Kediri." Manajemen Agribisnis: Jurnal Agribisnis 19, no. 2 (2019): 1. http://dx.doi.org/10.32503/agribisnis.v19i2.647.

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This research is conducted to determined the suitable strategy towed agribusiness development of layer chicken livestock, by understanding the business owner profile to analyse SWOT (strenght, weakness, opportunity, threat) factor. Agribusiness perform important role, it includes production circle, yield processing, and product selling. Strategy analysis is cundected in external and internal environment. Beside that, the demand of highnutrient chicken egg keep increasing annually. Through this strategy to exploit and to create a new opportunity must be supported by missions, purpose, and the e

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Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously), and Siew H. Chan. "Differences in earnings management between firms using US GAAP and IAS/IFRS." Review of Accounting and Finance 13, no. 2 (2014): 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.

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Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analy

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