Home  Journals  International Accounting  18(264) - 2013 May

Legal and regulatory framework of management accounting in the Russian Federation

Available online: 21 May 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Issues of legal and regulatory framework of management accounting in the Russian Federation are considered in the article. Regulatory legal acts are presented as a hierarchical system, which will enable accountants to solve problems related to organization and keeping of management accounting.
     The proposed classification of legislative and sub-legislative regulatory acts has great national economic significance, since it is aimed at improvement of accounting and analytical systems that can generate relevant information using management accounting possibilities.

Keywords: standard and legal regulation, management accounting, federal standards; industry standards; recommended practice in the sphere of accounting, standards of management accounting

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

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