Home  Journals  International Accounting  18(216) - 2012 May

Stages of the regulation of the accounting and reporting in the country of English American model

Available online: 14 May 2012

Subject Heading: PAGES OF HISTORY

JEL Classification: 

Modern problems of regulation of the Russian accounting and the reporting on optimization of expenses of the organizations and increases of profitability of business can be resolved, making use of experience of Anglo-American model. However an import of foreign institutes of accounting and system of their regulation should be based on the accounting of historical conditions, traditions and customs in which such system was created. Otherwise the probability of rejection of formal regulations increases in domestic practice repeatedly and doesn't give expected effect.

Keywords: regulation, English American model, precedent law, professional regulation

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ISSN 2311-9381 (Online)
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