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International Accounting
 

Development of accounting in Russia (1991–2021): The results and prospects

Vol. 25, Iss. 11, NOVEMBER 2022

Received: 1 September 2022

Received in revised form: 13 October 2022

Accepted: 20 October 2022

Available online: 15 November 2022

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 1261–1282

https://doi.org/10.24891/ia.25.11.1261

Svetlana V. KOZMENKOVA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

https://orcid.org/0000-0002-1105-5790

Rolan A. ALBOROV Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation
udtipb@yandex.ru

https://orcid.org/0000-0002-8896-1062

Subject. This article deals with the issues of reforming the accounting and reporting system in Russia.
Objectives. The article aims to analyze the results of reforming the accounting and reporting system in Russia over the past thirty years and identify the main trends in its further development.
Methods. For the study, we used analysis and synthesis, induction and deduction, analogy, and comparison.
Results. Based on the conducted analysis, the article shows the main ways of reforming accounting and reporting in Russia over the past thirty years, as well as possible trends in its further development.
Conclusions and Relevance. The article concludes about the development of accounting in Russia in connection with the emergence of a number of important aspects, as well as the need to revise the main areas of reforming the accounting and reporting system under the current crisis situation and economic sanctions against Russia. The results of the study can be used to further develop the theory and methodology of accounting in the Russian Federation.

Keywords: accounting, financial accounting and reporting, management accounting, bookkeeping, accounting science

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