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Russian GAAP (Russian: Положение по бухгалтерскому учёту, ПБУ), also called Russian Accounting Principles (RAP) or Russian Accounting Standards (RAS), refer to the body of regulatory documents concerning financial accounting and reporting standards in the Russian Federation.[1]


  1. ^ "IFRS compared to Russian GAAP: An overview" (PDF) (Press release). KPMG International. October 2005. p. 7. Retrieved 2011-12-22.

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