Ewolucja polityki rachunkowości w praktyce gospodarczej Federacji Rosyjskiej
Evolution of accounting policy in the economic practice of the Russian Federation

Summary/Abstract: The introduction of a free-market economy in the Russian Federation, which occurred in the 90s, necessitated some changes in the accounting law and the re-introduction to it of the concept of accounting policy, developed independently by an economic entity. As the concept has evolved over several years since then, influenced by different factors, the purpose of the paper is to analyse the changes that have taken place in the Russian accounting law in the area of accounting policy over that period and to identify the problems currently occurring in practice during its development. The research methods employed in the article include inductive and deductive reasoning, relying on the study of mainly the Russian- language literature of the subject and the provisions of the accounting law of the Russian Federation as well as the pilot interviews conducted for the purposes of this article with the people formulating the accounting policy.

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