Organization of accounting in the Russian Federation. Selected issues
Organization of accounting in the Russian Federation. Selected issues

Summary/Abstract: The main goal of accounting is to deliver information to recipients who then use it to make decisions. That goal can be achieved by a proper organization of accounting as a process. In the historical context decisions relating to an economic entity were not made on a management level of that entity (e.g. they were made on the federal level – by the owner and decision-maker). Regulations which were valid back then still have an influence on the modern accounting organization and that inclines us to ask a question whether practical choices made by economic entities are reasonable.

• Details
• Contents