Problematic aspects of the normative regulation of modern Russian accounting

Abstract

Currently, a widely discussed topic is the future directions of development of Russian accounting and the extent to which the regulations of international financial reporting standards (IFRS) will continue to be used in the development of the rules of Russian federal accounting standards (FSBU). The article explores these issues. To understand the trends in the future development of Russian accounting, its evolution from the beginning of the transition of the Russian socialist economy to a market economy to the present time is examined. The regulatory documents that determined the directions of development of Russian accounting since the early 90s of the 20th century are considered. until now. Scientific discussions regarding the directions of development of Russian accounting are studied. The degree of use of IFRS regulations in the new Russian Federal Accounting Standards (FSBU) adopted in recent years is investigated. A significant degree of convergence of the methodological approaches of the new FSBUs with the regulations of international standards, which are analogues of these federal standards, is revealed. The innovation of the new FSBU regulations is a direct reference to the use of certain international standards for accounting in certain situations. Based on the conducted research, the conclusion is substantiated about the continuing trend of convergence of Russian accounting regulations with the rules of IFRS, as well as the expansion of the scope of use of international standards, which are approved for use on the territory of the Russian Federation in accordance with Orders of the Ministry of Finance of Russia.