Get'man V.G.Financial University under Government of Russian Federation, Moscow, Russian Federation buhuchet@fa.ru
The article contains an analysis and critical evaluation of the new federal laws and their drafts including supplements and amendments to legislation acts of consolidated financial statements and accounting. The author offers proposals on their improvement.
Get’man V.G. Rezervy sovershenstvovaniia bukhgalterskogo ucheta i otchetnosti v kommercheskikh organizatsiiakh [Reserves of accounting and reporting improvement in commercial organizations]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 41.
Get’man V.G. Sovershenstvovanie ekonomicheskikh otnoshenii i otdel'nykh aspektov ucheta v Rossii [Improving economic relations and some aspects of accounting in Russia]. Finansovaia analitika: problemy i resheniia – Financial analytics: science and experience, 2010, no. 16.
RF Federal Law “On Accounting” of December 06, 2011 ¹ 402-FZ. (In Russ.)
RF Federal Law “On Amendment to Article 7 of Federal Law “On Accounting” to the extent of non-profit organizations” of December 28, 2013 ¹ 425-FZ. (In Russ.)
RF Federal Law “On Amendment to Federal Law “On Accounting" and concerning annulment of Article 1 of Federal Law “On Amendment to certain legislative acts of the Russian Federation” of December 21, 2013 ¹ 357-FZ. (In Russ.)
Draft Federal Act “On Amendment to Federal Law “On Consolidated financial statements” ¹ 349695-6. (In Russ.)
RF Federal Law “On Consolidated financial statements” of July 27, 2010 ¹ 208-FZ. (In Russ.)
