Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Legal base of accounting in the Russian federation
Available online: 16 December 2011 Subject Heading: Legal regulation JEL Classification:
The article deals with the system of legal base of accounting in the Russian Federation. Legal acts are presented as a hierarchical system. It allows accountants to solve problems, connected with their mutual contradictions, and to show preference for norms, that have legal effect. The proposed classification of legal and subordinate legislation has an important economic meaning in terms of integration of Russia into the world economic area and improvement of legal base of accounting. Keywords: legal base of accounting, hierarchical system, accounting, legal acts |
ISSN 2311-9381 (Online)
|
|