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Abstract


Accounting of Construction Agreements in Russian Federation: Comparison of IFRS 15 and Accounting Regulations 2/2008
The construction sector, which is an important part of the Russian economy, affected by the economic crisis experienced in 2014, necessitated increasing the trust of foreign investors to this sector, especially. When evaluated from the perspective of financial reporting, it is quite remarkable how closely the country complies with the International Financial Reporting Standards (IFRS) of the Accounting Regulations 2/2008 used by the country to comply with international standards. Therefore, the purpose of this study is to investigate to what extent IFRS 15 and Accounting Regulations 2/2008 applied in construction companies operating in Russia are compatible. For this purpose, the similarities and differences of the standards in IFRS 15 and Accounting Regulations 2/2008 have been determined by comparing the purpose, scope, types of contracts, revenue and expense information according to contract.

Keywords
Construction contracts, construction sector, IFRS, accounting, Russian Federation.


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