Subject. This article focuses on the instruments of State regulation of accounting, accounting reporting and auditing activities. Objectives. The study aims to characterize the instruments of State regulation concept and classify instruments of State regulation in the fields of accounting, accounting and auditing activities, evidence from Russia. Methods. For the study, I used the dialectical method of scientific cognition, the method of collecting theoretical information, as well as analysis, synthesis, comparison and abstraction. Results. The article distinguishes the economic and legal aspects of State regulation instruments, and develops the author's classification of regulatory instruments for accounting, reporting and auditing. It also formulates a system of features which serves as the basis for their grouping and theoretical substantiation. Conclusions. The structure of the mechanism of legal regulation of the accounting system in Russia continues to remain unexplored, which is a promising direction for the development of the topic of the work.
Keywords: regulatory instruments, regulation, government regulation, legal regulation, government policy, accounting regulation, accounting system
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