Home  Journals  International Accounting  47(197) - 2011 December

Legal base of accounting in the Russian federation

Available online: 16 December 2011

Subject Heading: Legal regulation

JEL Classification: 

The article deals with the system of legal base of accounting in the Russian Federation. Legal acts are presented as a hierarchical system. It allows accountants to solve problems, connected with their mutual contradictions, and to show preference for norms, that have legal effect. The proposed classification of legal and subordinate legislation has an important economic meaning in terms of integration of Russia into the world economic area and improvement of legal base of accounting.

Keywords: legal base of accounting, hierarchical system, accounting, legal acts

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

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