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After the collapse of the Soviet Union, Russia has been introducing International Financial Reporting Standards. This initiative is a continuation of the progression towards IFRS that Russia has been working at over recent years. This step towards convergence of accounting standards will improve the transparency of companies reported financial information and provide better access to international capital markets, and will add the additional energy to Russia to enable it to continue its growth. For the purpose of the development in Russian Far East, which has various natural resource, it is necessary to make financial statements in accordance with IFRS and to educate professional accountants who understand IFRS as a common language, however there are a lot of practical and political problems. We are here emphasizing on Russian system of professional accountants and auditors and its new chart of accounts.

1. ロシア会計の歴史

2. ロシアの公認会計士制度

3. 金融インフラの確立と国際会計基準

4. 極東ロシアにおけるロシア会計の現在

5. おわりに

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