The Current State of the Accounting Reform in Russia: the Results of 2017
Introduction. The article deals with the current state of the accounting reform in the Russian Federation. This reform significantly accelerated in 2016-2017. Particular attention is paid to highlighting the opportunities for anyone interested in the development of Russian accounting to participate...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/203 |
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| _version_ | 1849395081319022592 |
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| author | Aleksei E. Ivanov |
| author_facet | Aleksei E. Ivanov |
| author_sort | Aleksei E. Ivanov |
| collection | DOAJ |
| description | Introduction. The article deals with the current state of the accounting reform in the Russian Federation. This reform significantly accelerated in 2016-2017. Particular attention is paid to highlighting the opportunities for anyone interested in the development of Russian accounting to participate in the elaboration of accounting regulation documents. Methods. For the research, I used the methods of analysis, synthesis and comparison. The Russian Accounting Standards and their Drafts, International Financial Reporting Standards, Industry Accounting Standards and their Drafts, Accounting Recommendations and information from the Russian Federation Ministry of Finance and subjects of non-state accounting regulation are the research source data. Results. I concluded that since 2016 a qualitatively new level of Russian accounting reform has been observed. This level is characterized by a broad involvement of non-state accounting regulation subjects to the development of accounting regulation documents. I have defined the circle of drafts developers of this documents and the scope of their norm-setting activities. I have described the rules for the interaction between non-state accounting regulation subjects with the Ministry of Finance of the Russian Federation and other interested parties in the development of federal accounting standards. I have summed up the preliminary results of the work of state and non-state accounting regulation subjects as of the end of 2017. Discussion. The results of the research could prove to be useful to the representatives of the professional community (including university employees) who plan to participate in the public discussion of draft federal accounting standards as well as developing accounting recommendations. |
| format | Article |
| id | doaj-art-1a75da916c5d45cda7def16ece4d3873 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-1a75da916c5d45cda7def16ece4d38732025-08-20T03:39:45ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0152142510.26794/2408-9303-2018-5-2-14-25203The Current State of the Accounting Reform in Russia: the Results of 2017Aleksei E. Ivanov0South Ural State University; “Avuar” Audit FirmIntroduction. The article deals with the current state of the accounting reform in the Russian Federation. This reform significantly accelerated in 2016-2017. Particular attention is paid to highlighting the opportunities for anyone interested in the development of Russian accounting to participate in the elaboration of accounting regulation documents. Methods. For the research, I used the methods of analysis, synthesis and comparison. The Russian Accounting Standards and their Drafts, International Financial Reporting Standards, Industry Accounting Standards and their Drafts, Accounting Recommendations and information from the Russian Federation Ministry of Finance and subjects of non-state accounting regulation are the research source data. Results. I concluded that since 2016 a qualitatively new level of Russian accounting reform has been observed. This level is characterized by a broad involvement of non-state accounting regulation subjects to the development of accounting regulation documents. I have defined the circle of drafts developers of this documents and the scope of their norm-setting activities. I have described the rules for the interaction between non-state accounting regulation subjects with the Ministry of Finance of the Russian Federation and other interested parties in the development of federal accounting standards. I have summed up the preliminary results of the work of state and non-state accounting regulation subjects as of the end of 2017. Discussion. The results of the research could prove to be useful to the representatives of the professional community (including university employees) who plan to participate in the public discussion of draft federal accounting standards as well as developing accounting recommendations.https://accounting.fa.ru/jour/article/view/203бухгалтерский учетреформафсбуотраслевые стандартырекомендации в области бухгалтерского учетапрофессиональное бухгалтерское сообществоaccountingreformfederal accounting standardsifrsindustry accounting standardsaccounting recommendationsprofessional accounting community |
| spellingShingle | Aleksei E. Ivanov The Current State of the Accounting Reform in Russia: the Results of 2017 Учёт. Анализ. Аудит бухгалтерский учет реформа фсбу отраслевые стандарты рекомендации в области бухгалтерского учета профессиональное бухгалтерское сообщество accounting reform federal accounting standards ifrs industry accounting standards accounting recommendations professional accounting community |
| title | The Current State of the Accounting Reform in Russia: the Results of 2017 |
| title_full | The Current State of the Accounting Reform in Russia: the Results of 2017 |
| title_fullStr | The Current State of the Accounting Reform in Russia: the Results of 2017 |
| title_full_unstemmed | The Current State of the Accounting Reform in Russia: the Results of 2017 |
| title_short | The Current State of the Accounting Reform in Russia: the Results of 2017 |
| title_sort | current state of the accounting reform in russia the results of 2017 |
| topic | бухгалтерский учет реформа фсбу отраслевые стандарты рекомендации в области бухгалтерского учета профессиональное бухгалтерское сообщество accounting reform federal accounting standards ifrs industry accounting standards accounting recommendations professional accounting community |
| url | https://accounting.fa.ru/jour/article/view/203 |
| work_keys_str_mv | AT alekseieivanov thecurrentstateoftheaccountingreforminrussiatheresultsof2017 AT alekseieivanov currentstateoftheaccountingreforminrussiatheresultsof2017 |