Home  Journals  International Accounting  1(295) - 2014 January

The Federal law "On accounting" and account policy of the organization

Available online: 19 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Adoption the Federal law on accounting and introduction it with 1 January 2013 was not solved problems methodological and methodical provision to activity in the field of accounting and accounting (financial) to reporting. The article considers the variant of the shaping the methodical base to account activity within the framework of account politicians of the commercial organization and presentations in composition of exhibit to her standard subject management's organizing-technical nature, their contented and order of the development. The author offers development on the basis of division of standard and legal base of accounting and accounting (financial) reports, the accounting of specifics and belonging of the subject of managing to a certain type of economic activity

Keywords: legislation, accounting, account policy, standards of subject of management

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

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