Ewolucja zakresu odpowiedzialności księgowych w Rosji
Evolution of the accountants' scope of responsibility in Russia

Summary/Abstract: Purpose – critical analysis of the scope of accountants’ liability in the Russian commercial law. Research methodology – analysis of the literature on the subject and legal acts, comparative analysis, logical reasoning. Findings – article describes the scope of accountants’ liability for the accounting of a business entity and analyses the latest changes to the commercial law. Originality/Value – identification of the threats arising from changes to the commercial law.

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