Features of registration of primary documentation for accounting purposes

Abstract

In accordance with the Program for the Development of federal accounting standards, a new Federal Accounting Standard 27/2021 “Documents and Document management in Accounting” was adopted back in 2021, but questions about its application in practice do not stop. Despite the fact that the draft of this standard was developed by the state regulator of accounting — the Ministry of Finance of the Russian Federation, there is a need to link this document with other legal norms. The article uses examples to reveal the order, composition and procedure for processing primary documents in various situations and reveals the possibilities of rational but legitimate document management. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.