IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON THE FORMATION OF THE NATIONAL BUDGET REVENUES Dudin Mihail Nikolaevich, Dr of Economics, professor. <...> Place of employment: Russian Presidential Academy of National Economy and Public Administration. <...> Department: Laboratory of "strategic management of development of the national economy". <...> Russia's WTO accession, the requirements of the consolidated financial statements and accounting records, the new disclosure rules FSFM, the prospects for reducing the cost of external financing - this is only a partial list of arguments to increase the interest in this topic. <...> In this regard, an important role is played by the popularization of IFRS. <...> At present, many Russian organizations are reporting not only on Russia but also on international financial reporting standards (IFRS). <...> In 2013, for the first time prepared and published their statements under IFRS, аСТМС Пall unНОr tСО Laа №208-FZ "On Consolidated Financial Statements", to fix the duty of companies reporting under IFRS. <...> In the first place to form the consolidated IFRS financial statements should companies (companies that control the activity of other companies or controlling the activity of other companies), credit institutions issuing publicly traded securities (stocks, bonds) and to submit such reports to the Federal Service for Financial Markets, audited . <...> Now make IFRS large Russian companies, including Surgutneftegaz, Vneshtorgbank, Sberbank, Rosneft, Norilsk Nickel, Sibneft, and others. <...> The purpose of this article is to study the relationship between financial accounting business entities and filling of income for national budgets. <...> Financial accounting - is the basis for calculating the tax base and the amount of income tax, which in many countries is one of the main items of budget revenues. <...> The correctness of accrual and payment of taxes is not only filling the revenue side of the national budget, but also the timely execution of budgetary obligations, ie, timely financial support for the expenditure side of the national budget. <...> To achieve this goal you need to achieve the following objectives: to determine the composition and appointment of the financial statements; consider the need for transformation of financial statements in accordance with International Financial Reporting Standards; show the nature and features of the transformation of financial statements in accordance with IFRS. <...> To perform the work used regulations, statistical data, as well as the works of Russian and foreign authors <...>