Rechnungslegung in Russland

Patterns of institutional change - the case of accounting regulation in BRICS countries

“…Tables 3-7 present every single disclosure and enforcement score for every regarded country over time and provides explanations for value changes within the score. 1991 1992 1993 1994 1995 1996 1997 1998 1999 Notes: b The management report can be voluntarily issued if the managing directors and the executive board consider the information contained in the management report to be useful for addressees of the annual financial statements (Ionova and Scholz, 2014 Interim statements consist of a balance sheet and an income statement. Prior to 2002, the financial statements were prepared exclusively for tax purposes.…”

“…Prior to 2002, the financial statements were prepared exclusively for tax purposes. Since January 2002, it has been possible to separate the commercial balance sheet from the profit tax calculation (Ionova and Scholz, 2014). Monthly financial statements are usually not prepared in practice if this is not required for tax purposes (Ionova and Scholz, 2014).…”