Home  Journals  International Accounting  39(237) - 2012 October

Evolutionary stages of financial reporting in the Russian Federation

Available online: 25 October 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

The author investigates the historical and modern aspects of formation of accounting financial statements in the Russian Federation. On the basis of the periodization of development of the accounting reporting of Russia, developed the Soviet scientists, and also on standard documentation in the field of the account and the reporting and in more detail investigating historical stages, the author offers the modified classification of stages of formation of the account and the reporting in Russia.

Keywords: accounting financial statements, balance maintaining, scientific Revolution, statements of general purpose

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

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