Home  Journals  International Accounting  6(126) - 2009 June

Development of normative regulation of accounting policy of company

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

Normative regulation of formation and application of accounting policy of organization undergoes constant changes in the Russian Federation. Innovations are aimed at approximation of Russian methodology with approaches of IFRS and for elimination of contradictions among regulatory legal acts of different legal status. This work presents historical process of implementation of changes, requirements of Russian legislation and IFRS are compared, special attention is paid to the new Provision on accounting “Accounting policy of organization” (AS 1/2008) approved under the order of the Ministry of Finances of Russia dated 06 October, 2008, No. 106

Keywords: regulation, accounting policy, standards, legislation, reformation, provision, law

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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