The article deals with reforming of the Russian system of accounting regulation under IFRS. This process is still not completed and much remains to be done. The article researches the problems of reforming the national system of accounting regulation based on IFRS. Based on the conducted analysis, the authors have made suggestions on creation of the composition and content of the new Russian federal accounting standards and of some documents, which have the status of recommendations in an accounting area. The proposed standards comprise two sets: standards for the private sector and standards for the public administration sector. The article also researches the problems of creating an individual accounting standards for small and medium organizations. The authors made suggestions on individual systems of standards for various categories of organizations.
Keywords: national accounting system regulation, federal accounting standards, International Financial Reporting Standards
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