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The reform of accounting in the conditions of modernization of Russian economy

Author

Listed:
  • Maksimovich, Ludmila

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

The article examines the impact of modernization of the Russian economy on accounting. It reveals the importance of the new Federal law "On accounting" ¹ 402-FZ. defining a new concept of accounting as a tool with which you will implement accounting and control in the enterprise. In addition, the act presents changes in the list of objects of accounting. The author of the article describes achievements and new tasks of reforming accounting in accordance with International financial reporting standards.

Suggested Citation

  • Maksimovich, Ludmila, 2014. "The reform of accounting in the conditions of modernization of Russian economy," Published Papers mxrpc1, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:mxrpc1
    Note: Published in "Prospects and patterns of modernization of modern society: new look", Saratov, Academy of management, 2014
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    File URL: https://repec.ranepa.ru/rnp/ppaper/mxrpc1
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