Рекомендации аудиторам и их влияние на бухгалтерский учет

Abstract

Th e article discusses the issues of accounting and the formation of accounting (fi nancial) statements, in relation to which the Ministry of Finance of the Russian Federation has developed and published Recommendations to audit organizations, individual auditors, auditors on auditing the annual fi nancial statements of organizations for 2021. Th e recommendations contain the position of the Ministry of Finance of Russia, as the accounting regulator, on more than a dozen topical accounting issues, the most important of which are considered on examples in this article.