Template-Type: ReDIF-Article 1.0
Author-Name: Dirkova E.
Author-Email: bus-acc@yandex.ru
Author-Workplace-Name: The Ministry of Finance of the Russian Federation
Title: Amendments to the Accounting and Bookkeeping Law: the Reality and the Expectations
Abstract: The article author examines a number of new clauses included into the new Federal draft law «On Accounting» that have something to do with the accounting practices in the business entities. The article author stresses that today’s system of rules and regulations is an integral part of the Federal law and the amendments made to a part of the system cannot solve all the problems the industry faces. The article author describes the term definition unification issues, the necessity to harmonize the Russian accounting regulations and the international accounting standards, and the controversial rules on the exemptions from the accounting regulations.
Classification-JEL:
Keywords: accounting, draft law, accounting rules and regulations, internationally accepted accounting standards, a small business
Journal: Finansovyj žhurnal — Financial Journal
Pages: 63-70
Issue: 1
Year: 2010
Month: January
File-URL: http://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2010/1/statii/100107.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:100107:p:63-70