Subject The subject of study presented in the article is a discussion in the periodical press created by the normative principle of accounting reporting publicity in Russia in the second half of the 19th century. Objectives The article aims to consider the historical aspects of the normative principle of accounting reporting publicity, and identify issues arising from the introduction of this principle. Methods For the study, I applied scientific research methods like analysis, synthesis, generalization, abstracting, historical and logical methods. Results I have analyzed the articles on the issues of reporting of Russian companies, published in the second half of the 19th century in the journal of Schetovodstvo (Bookkeeping). I identified and systematized the issues raised for discussion in the press after the introduction of a mandatory requirement to disclose the companies' reporting. As well, I highlight and describe key regulatory developments in public accounting, and show the basic stages of formation of the principle of accounting reporting publicity in Russia. Conclusions The content of reporting and its reliability issues were an object of intense interest and broad debate, and authors of publications were looking for tools to streamline companies' reporting through the development of standard forms of reports at the level of professional community.
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