Home  Journals  International Accounting  13(163) - 2011 April

Domestic system of regulation of book keeping in the period of transition to market attitudes

Available online: 29 March 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification: 

In clause the analysis of transformation of accounting is lead to interrelations with its normative regulation at the initial stage of reforming of economy and transition to market attitudes. Development of the theory and a technique of the Russian book accounting have been caused by transformation of legislative base and occurrence of new objects of book keeping. The research based on development modern institution of the theory, has allowed the author to draw a conclusion on sufficient efficiency of modernization of registration system at the initial stage of reforms.

Keywords: reform of economy, accounting, the legislation, normative regulation, formal institutes, informal institutes, modernization of institutes

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

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