Importance The article deals with theoretical and methodological issues related to legal and regulatory requirements for accounting. The general requirements specified in the Federal Law "On Accounting" need systematization to harmonize them in accordance with the officially established principle of consistency of accounting requirements. Objectives The objective of the study is to determine the levels and areas of this system and to analyze the existing requirements prescribed by the law and regulations in terms of the consistency principle. Methods I applied general scientific methods of research: the dialectical and monographic methods, logical analysis, as well as comparison and collating. I have analyzed the viewpoints of scientists on the relationship between the "requirements", "principles", "standards" concepts. I conclude that it is incorrect to assimilate requirements with principles or international standards. Results I propose to establish a system of accounting requirements based on the legal and regulatory framework. The first level of this system includes the requirements of the Federal Law "On Accounting" grouped by areas, i.e. requirements to accounting as a whole, to primary and source documents and accounting registers, to accounting policies and to financial statements. The second level includes the requirements of federal standards. The third level includes the requirements of industry-specific standards, and the fourth level includes the requirements of economic entity. When analyzing the existing legislative and regulatory documents, we revealed both similarities and differences in the requirements of the Federal Law and Accounting Regulations on Accounting, acting now as the federal standards as applied to accounting policies and financial statements. Relevance I recommend building a system of accounting requirements. These recommendations have practical importance for entities that are not subject to the State regulation of accounting, when they perform their assigned functions, i.e. development and discussion of draft accounting standards of Federal level.
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