Aktywa finansowe „źle obecne” w rosyjskiej rachunkowości
“Incongruous” presence of financial assets in Russian accounting.

Summary/Abstract: The term “financial assets”, broad in itself, is often accompanied, for example in IFRS, by financial liabilities. According to the declarations made by Eastern European countries such as Russia, their domestic regulations in the field of accounting law are subject to reform in order to harmonise them with international standards. The purpose of the article is to analyse the Russian-language literature on the subject and the accounting law in force in Russia in the context of its compliance with the international standards adopted with regard to financial assets. The analysis conducted for the purposes of this paper focused on the Russian- language literature on the subject, statistical data and relevant legislation in the context of IFRS that were covered by the research. The research methods included a comparative analysis and reasoning by analogy.

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