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.
Accounting standards updates and background information from Deloitte's IAS Plus service.
Member organizations and country profiles: Russian Federation
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.
Accountancy associations and groups
For regional organisations and networks, see our list of international accountancy bodies
IFRS, US GAAP and RAP: Comparisons and basics
Guide published by Ernst Young in 2016, which compares Russian Accounting Principles (RAP) with IFRS and US GAAP, as well as discussing the direction and future developments of Russian accounting legislation.
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).
Model financial statements
Models and checklists – Russia
Example accounts and checklists produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP.
Guides and resources
Glossary of microfinance terms
Translations from English to Russian produced by the Consultative Group to Assist the Poor (CGAP). Published in June 2008.
ICAEW contact members
Contact member in Russia
ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.
Use of IFRS standards by jurisdiction: Russia
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.
Articles and books in the Library collection
Each selected book features specific accounting information on this country or territory; 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 and region chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts.
International Corporate Procedures
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.
Kurt S Schulzke (ed.)
Each country or region 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 in 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 supply service.
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