Changes in the law «on accounting» and their influence on the russian bookkeeping
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Author(s): | Churin A. G., Churina L. I., |
| Number of journal: | 2(27) | Date: | May 2014 |
| Annotation: | The article examines the condition of the Russian system of accounting based on the results of the next stage of reforming of the main law for bookkeepers. 2013 was marked by numerous amendments to the basic law of accounting. Significant changes has not occurred. The majority of amendments either have specifying nature, or introduce simplifications for some economic entities. The article provides the review of the enterprises having the right of conducting the simplified accounting, or having the right to reject its conduct by means of double record; additionally, the list of admissible simplifications in the accounting of small business entities is presented. The article also examines introduction of the new responsibility for arrangement and fulfillment of internal control of the economic activity events. | ||
| Keywords: | accounting, international standards, accounting reporting, subjects of small business, internal control, period of reforms, method of double record, feigned transactions, imaginary object of accounting, design of internal control, efficiency of internal control |
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