A practical model to implementing IFRS in the national accounting system: The case of Azerbaijan

The purpose of this article is to develop a methodological approach substantiating the effective consolidation model national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using questionnaire method, advantages, and obstructions IFRS implementation in Azerbaijan have been assessed, depending on practicing models NAS IFRS. fuzzy sets made it possible determine levels development advantages associated introduction into practice We determined most enterprises effectiveness implementing has assessed provide balance between destructive factors