Changes in normative regulation of accounting

Автор: Suzikova M.A., Muravitskaya N.K.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 4 (20), 2018 года.

Бесплатный доступ

The article considers the actual changes that have occurred in accounting in connection with the adoption of a number of regulatory legal acts since 28.04.2017 to 18.07.2017, which include the Federal Law of 18.07.2017 No. 160-FZ "Changes to the Federal Law" On Accounting ", Federal Law of 18.07. 2017 No. 164-FZ "Changes to Article 30 of the Federal Law" On the Securities Market "and the Federal Law" On Consolidated Financial Statements ", Order of the Ministry of Finance of the Russian Federation of April 28, 2017 No. 69n" Changes of the Regulations on Accounting "Accounting policy of the organization", approved by the order of the Ministry of Finance of the Russian Federation of October 6, 2008, No. 106n. "The analysis of these documents reveals the main innovations that appeared in the system of regulatory regulation of accounting and reporting in the Russian Federation that affected the process of accounting, the procedure for the formation and maintenance of the accounting policies of the organization, the procedure for the use of various regulatory legal acts on which the organization should use in developing the method of accounting, as well as information contained in a number of norms PBU 1/2008 "Accounting policies of organizations".

Еще

Accounting, accounting (financial) reporting, federal accounting standards, regulatory acts of the bank of Russia, accounting policies, russian statement on accounting

Короткий адрес: https://sciup.org/140282077

IDR: 140282077

Статья научная