Critical Assessment of Important Novels in Accounting
The contents of the new three instruments relating to various areas of accounting have been reviewed and critically evaluated. Among them is the «Programme for the development of the Federal accounting standards for the years 2018–2020. There have been revealed signifcant gaps in it and the main are...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2018-12-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/43 |
| Summary: | The contents of the new three instruments relating to various areas of accounting have been reviewed and critically evaluated. Among them is the «Programme for the development of the Federal accounting standards for the years 2018–2020. There have been revealed signifcant gaps in it and the main areas in which it should be refned have been identifed. This article also outlines possible consequences from the two other novels: the Russian Government planned to introduce electronic employment cards for the employees and to liberate all the organisations from submitting their annual fnancial statements to Russian Federal State Statistics Service in 2010. Apart from the positive aspects of these decisions, the article draws the readers’ attention to some, at the very least, more alarming factors from their implementation in practice. |
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| ISSN: | 2408-9303 2619-130X |