Critical Assessment of Important Novels in Accounting

Учёт. Анализ. Аудит

V. G. Get’man¹ 

[1] Financial University;

关键词: development of the new federal accounting standards (fas);    preparation of new versions of the existing fas;    annual financial statements;    the address for the submission of financial statements;    electronic employment cards;   

DOI  :  10.26794/2408-9303-2019-5-6-67-72

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown