Home  Journals  International Accounting  17(215) - 2012 May

Priorities for development of national accounting system in the modernization of the Russian economy

Available online: 15 May 2012

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification: 

Currently there are more than one hundred national models of book-accounting standards, each of which has its own characteristics and its own system of Principles. This is due to the fact that the national accounting system allow to solve some tactical and strategic objectives of economic development through the issuance of an individual country regulations and laws governing the accounting system. This article identifies a number of factors influencing the formation of the Russian system of accounting and reporting. The degree of participation factors in the formation of innovative accounting and analytical methods, the use of which is a priority of the national accounting system are revealed.

Keywords: national model of accounting, International Financial Reporting Standards (IFRS), accounting principles and techniques, users of financial statements

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

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