Ensuring the control function of accounting in the system of consumer cooperatives

The article deals with the questions of ensuring controls in the accounting system to solve problems of accounting at different stages of the Russian economy development on the basis of accounting (financial) reporting and monitoring the content quality in the reform of the accounting system in the market economy of Russia in accordance with IAS, IFRS. The use of different methods of accounting for providing control in the system of accounting is based on implementation of the requirements for providing the quality of submitted accounting (financial) reporting by its types with regards the interests of the users and its role in the development of economics of the consumers cooperation.

shareholders, control, control functions of accounting, kinds of control, monitoring, preventive control, accounting tasks, accounting, financial reporting, accounting (financial) statements, methods (techniques) of accounting