Problematic aspects of the normative regulation of modern Russian accounting

Abstract

Currently, the reform of Russian accounting is actively continuing, which is being implemented in the course of the implementation of the Program for the Development of Federal Accounting Standards (FSBU). As a result of the implementation of these Programs, new FSBs are adopted, which significantly change many regulations in the field of accounting for various objects and business transactions. Such changes apply to all organizations (including healthcare organizations) that are subject to the new FSB. The article examines trends in the development of new FSB based on a comparison of the content of the Programs for the development of federal accounting standards for the periods 2018–2022 (according to the Order of the Ministry of Finance of Russia dated 18.04.2018 No. 83n), 2019–2021 (as amended by the Order of the Ministry of Finance of Russia dated 05.06.2019 N 83n), 2022–2026 (according to the Order of the Ministry of Finance of Russia dated February 22, 2022 N 23n). It is substantiated that despite the postponement of the dates of adoption of some FSBs to a later date, the development and adoption of new FSBs is proceeding quite intensively. As one of the features of the regulations of the new FSB, the requirements for the direct use of certain rules of international financial reporting standards included in them are analyzed. These requirements are systematized in various new FSB. It is substantiated that, according to the requirements of the new FSB, it will be necessary to apply the rules of IFRS 13 “Fair Value Measurement” and IAS 36 “Impairment of Assets” to the greatest extent. The Decrees of the Ministry of Finance of Russia on the introduction of IFRS in the territory of the Russian Federation are given, which will need to be guided by the application of the IFRS rules required in the new Russian FSB. The research methods were comparison, analysis, synthesis, grouping method, systemic and logical approaches. As a result of the study, the positive and problematic aspects of the innovations of the new FSB are systematized.