Accounting in Russia

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.

Useful links

Accounting standards

Accounting Standards Updates by Jurisdiction: Russia
Updates from Deloitte's IAS Plus service.

Accountancy and auditing bodies

National

Regional

Comparisons

IFRS, US GAAP and RAP: Comparisons and basics (PDF 894.34kb/44 pages)
Guide published by Ernst & Young in June 2009, which compares Russian Accounting Principles (RAP) with IFRS and US GAAP, as well as the direction and future development of RAP as they align themselves with IFRS.

IFRS compared to Russian GAAP: an Overview (2005)
KPMG publication aimed at explaining the differences between the accounting principles of International Financial Reporting Standards (IFRS) and Russian Accounting Principles (Russian GAAP or RAP).

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals.

You will need to be logged-in to the website to gain full access to the range of articles available online.

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country – click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

European Accounting Guide (5th ed.)
David Alexander and Simon Archer (eds.) (2003)

Individual country chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts. The countries covered include Austria, Belgium, Denmark, Finland, France, Germany, Greece, Italy, Luxembourg, the Netherlands, Portugal, Republic of Ireland, the UK, Spain, Sweden, Iceland, Norway, Switzerland, Turkey, the Czech Republic, Hungary, Poland and the Russian Federation.

International Corporate Procedures
LS Sealy et al (eds.)

A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.

World Accounting
John D Gould, Kurt S Schulzke and LL Orsini

Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work comprised of three volumes.

Find more resources

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.

Can't find what you're looking for?

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