Stosowanie nadrzędnych zasad rachunkowości w Rosji
Basic Accounting Principles – The Russia Case

Summary/Abstract: Purpose – The article aims to answer the question about the place of basic accounting principles in the accounting system in Russia after its political system transformation. Design/methodology/approach – Analysis of the literature on the subject and legal acts, deduction. Findings – The article presents the basic accounting principles and analyses their presence in the contemporary accounting system in Russia. Originality/value – The demonstration of the presence of basic accounting principles in the Russian accounting law currently in force and the presentation of their earlier occurrence in the theory and practice of Russian accounting.

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