International Accounting
 

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Accounting regulations: History and contemporaneity

Vol. 22, Iss. 9, SEPTEMBER 2019

Received: 30 August 2019

Received in revised form: 4 September 2019

Accepted: 9 September 2019

Available online: 16 September 2019

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: К10, М41

Pages: 968–982

https://doi.org/10.24891/ia.22.9.968

Tsyganov V.I. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
ziganovw@yandex.ru

ORCID id: not available

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

ORCID id: not available

Subject This article discusses the issues related to the accounting system based on the application of numerous legal and regulatory documents.
Objectives The article aims to explore the system of accounting regulation concerning the historical perspective, and identify problems and ways of its further development.
Methods For the study, we used the methods of comparative analysis, as well as systematization, induction, and deduction.
Results The article tells about the importance of accounting regulation in Russia in today's environment. It also formulates certain proposals to clarify the regulatory regime in Russia, taking into account the provisions of the Russian Tax Code in terms of accounting for income and expenses, as well as the practical application and regulation of accounting in Russia on the basis of international financial reporting standards.
Conclusions and Relevance The accounting regulatory system has become much more complex. It took shape in Russia in the late 1990s. It is influenced by tax regulation, international financial reporting standards, national standards, and other factors. The results obtained and proposals formulated can be applied in the theory and practice of accounting.

Keywords: legal and regulatory framework, accounting

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