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International Accounting
 

The RF accounting legal regulation system

Vol. 17, Iss. 16, APRIL 2014

Available online: 26 April 2014

Subject Heading: Legal regulation

JEL Classification: 

Pages: 10-22

Konev K.A. Saint Petersburg State University of Service and Economics, St. Petersburg, Russian Federation
konevkost@yandex.ru

The article considers a system of legal regulation of accounting in the Russian Federation. The author presents legal acts as a ten-level hierarchical system and proves them to be hierarchically interrelated and subdominant. The article contains the author's recommendations on use of the system in case of act standards conflicts.

Keywords: system, legal regulation, accounting, legal act

References:

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

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