Abstract
The article examines the process of development of the modern Russian system of accounting and economic activity in the context of the influence of Western (primarily North American - US GAAP and international – IFRS) accounting practices on it; substantiates the expediency of a deeper perception of the ideas of accounting correlation with the managerial nature contained in the concept of IFRS. The author states the existence of structural problems in the process of reforming accounting in Russia in connection with the chosen course of convergence of federal accounting standards (FSB) with international ones and indicates ways of possible solutions to these problems, including through the creation of a system of domestic standards (by analogy with the FSB) in the field of management accounting
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