Home  Journals  International Accounting  1(151) - 2011 January

Dynamics of development of the standard legislation in the field of accounting of building contracts

Available online: 18 January 2011

Subject Heading: Legal regulation

JEL Classification: 

Instead of become invalid Position on accounting «the Account of contracts (contracts) on capital construction» (ПБУ 2/94) with 1/1/2009 Position on accounting «the Account of contracts building подряда» (ПБУ 2/2008) which has much more the general with МБС (IAS) 11 «Contracts подряда» has started to operate.
     In article the analysis of change of the legislation of the Russian Federation in the field of accounting of building contracts is presented, and the conclusion about rapprochement of positions of domestic standards with the international becomes.

Keywords: position on accounting, the account of contracts building подряда, the building contract, МСФО, dynamics

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

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