Problems Updating the Professional Standard “Accountant”
The article continues the discussion on issues of development, perfection and practical application of professional standards. Raised the question interconnected updating professional standard “Accountant” and educational programs for preparation accounting staff. It critically discusses taken now t...
| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/112 |
| _version_ | 1797884266783178752 |
|---|---|
| author | Vladimir I. Barilenko |
| author_facet | Vladimir I. Barilenko |
| author_sort | Vladimir I. Barilenko |
| collection | DOAJ |
| description | The article continues the discussion on issues of development, perfection and practical application of professional standards. Raised the question interconnected updating professional standard “Accountant” and educational programs for preparation accounting staff. It critically discusses taken now the main approaches to the evaluation of proposals for changes in professional standards and proposes measures to improve the adequacy of the provisions of the standard “resume” the requirements of employers and the real needs of the practice of economic work. It proved the feasibility of a broad interpretation of the role and functions of the accountant in this standard, as well as the inability to meet the requirement of the universal applicability of labor accounting functions for all organizations, regardless of their scale of operation and organizational legal form. The necessity to ensure compliance with the standard set forth in the “Accountant” qualification requirements and are able to ensure their educational programs. |
| first_indexed | 2024-04-10T04:04:55Z |
| format | Article |
| id | doaj.art-5fbb2f6b0ffb4e85b64d8ed878554010 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:04:55Z |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-5fbb2f6b0ffb4e85b64d8ed8785540102023-03-13T07:07:07ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0105667310.26794/2408-9303-2016--5-66-73112Problems Updating the Professional Standard “Accountant”Vladimir I. Barilenko0Финансовый университет при Правительстве Российской ФедерацииThe article continues the discussion on issues of development, perfection and practical application of professional standards. Raised the question interconnected updating professional standard “Accountant” and educational programs for preparation accounting staff. It critically discusses taken now the main approaches to the evaluation of proposals for changes in professional standards and proposes measures to improve the adequacy of the provisions of the standard “resume” the requirements of employers and the real needs of the practice of economic work. It proved the feasibility of a broad interpretation of the role and functions of the accountant in this standard, as well as the inability to meet the requirement of the universal applicability of labor accounting functions for all organizations, regardless of their scale of operation and organizational legal form. The necessity to ensure compliance with the standard set forth in the “Accountant” qualification requirements and are able to ensure their educational programs.https://accounting.fa.ru/jour/article/view/112профессиональный стандартбухгалтерактуализациятрудовые функцииквалификационные требованияобразовательные программыprofessional standardaccountantactualizationlabor functionsqualification requirementseducational programs |
| spellingShingle | Vladimir I. Barilenko Problems Updating the Professional Standard “Accountant” Учёт. Анализ. Аудит профессиональный стандарт бухгалтер актуализация трудовые функции квалификационные требования образовательные программы professional standard accountant actualization labor functions qualification requirements educational programs |
| title | Problems Updating the Professional Standard “Accountant” |
| title_full | Problems Updating the Professional Standard “Accountant” |
| title_fullStr | Problems Updating the Professional Standard “Accountant” |
| title_full_unstemmed | Problems Updating the Professional Standard “Accountant” |
| title_short | Problems Updating the Professional Standard “Accountant” |
| title_sort | problems updating the professional standard accountant |
| topic | профессиональный стандарт бухгалтер актуализация трудовые функции квалификационные требования образовательные программы professional standard accountant actualization labor functions qualification requirements educational programs |
| url | https://accounting.fa.ru/jour/article/view/112 |
| work_keys_str_mv | AT vladimiribarilenko problemsupdatingtheprofessionalstandardaccountant |