In the August issue of IFRS in Practice, FBK expert Stanislav Antonov explores how companies can align expense accounting under IFRS with the new Russian Federal Accounting Standard (RFAS) 10/2026.
The author gives a detailed breakdown of each difference, identifying three cases where the discrepancies are immaterial and require no specific adjustments to accounting policies, and provides practical guidance on how to narrow the differences.
The full article is available at the link. Access is open to subscribers, with complimentary guest access for three days.
