Abstract

The scientific article is aimed at studying the features of accounting within the existing system of legal regulation in Russian practice. Regulatory regulation in the field of accounting, including financial results, is often modified, which leads to the need to study this issue on an ongoing basis. To form a conceptual basis for accounting within the framework of an organization’s activities, it is extremely important to comply with the norms of current legislation in the field of accounting. The basis of the methodological apparatus of this study is the conceptual framework and systematic analysis of the ongoing changes in accounting. The analysis showed the current issues that an enterprise faces today in the framework of accounting. Development prospects have been identified taking into account the current situation.

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