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
Bakaev A.S. Normativnoe obespechenie bukhgalterskogo ucheta. Analiz i kommentarii [Accounting regulations. Analysis and comments]. Moscow, Mezhdunarodnyi tsentr finansovo-ekonomicheskogo razvitiya Publ., 1996, 125 p.
Babaeva Z.Sh. [Accounting regulation in France]. Aktual'nye voprosy sovremennoi ekonomiki, 2017, no. 4, pp. 150–153. (In Russ.) URL: Link
Polenova S.N. [Accounting and reporting regulation in Russia]. Bukhgalter i zakon, 2008, no. 5, pp. 12–20. URL: Link (In Russ.)
Polenova S.N. [Institutionalism in accounting and reporting regulation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2011, no. 23, pp. 13–18. URL: Link (In Russ.)
Slabinskaya I.A., Atabieva E.L., Kovaleva T.N. [A modern look at accounting regulation in Russia]. Belgorodskii ekonomicheskii vestnik, 2017, no. 4, pp. 192–199. (In Russ.)
Xinyao Wu. [Normative regulation of accounting in China]. Teoriya i praktika sovremennoi nauki, 2017, no. 5, pp. 730–733. (In Russ.) URL: Link
Druzhilovskaya T.Yu. [Regulation of non-profit organizations: the current state and prospects]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2017, no. 8, pp. 35–40. URL: Link (In Russ.)
L'vova M.V., Voskresenskaya N.V. [The State regulation methods of institutional accounting structure]. Sovremennye problemy nauki i obrazovaniya, 2012, no. 5, p. 259. (In Russ.) URL: Link
Filobokova L.Yu. [Accounting small business: national and international standards]. Auditor, 2015, no. 1-2, pp. 94–100. URL: Link (In Russ.)
Sokolov Ya.V., Terent'eva T.O. [Professional judgement of the accountant: the results of the past century]. Bukhgalterskii uchet = Accounting,2001, no. 12, pp. 53−57. URL: Link (In Russ.)
Nikolaeva S.A. [Professional judgment in accounting regulation]. Bukhgalterskii uchet = Accounting, 2000, no. 12, pp. 50−55. (In Russ.)
Ivashkevich V.B. [Management accounting as a profession]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 20, iss. 3, pp. 124–134. (In Russ.) URL: Link
Kulikova L.I. [Professional judgment of an accountant in keeping records under construction contracts (The beginning)]. Bukhgalterskii uchet = Accounting, 2010, no. 5, pp. 36–40. URL: Link (In Russ.)
Sokolov Ya.V., Pyatov M.L., Bykov V.A. et al. Bukhgalterskii uchet dlya rukovoditelya [Accounting for the manager]. Moscow, PBOYUL Grizhenko E.M. Publ., 2001, 320 p.
Kozmenkova S.V., Konstantinova N.V. [Organizing shared services centers: pros and cons]. Vse dlya bukhgaltera = All for Accountant, 2016, no. 4, pp. 32–38. URL: Link (In Russ.)
Tsyganov V.I., El'tsova T.S. [Suspension and renewal of regulations]. Vlast' = The Authority, 2010, no. 9, pp. 97–100. URL: Link (In Russ.)
Tsyganov V.I., El'tsova T.S. [Legal regulation of regulations in time in the pre-Soviet period]. Vlast' = The Authority, 2009, no. 5, pp. 80–84. URL: Link (In Russ.)
Sokolov Ya.V. Osnovy teorii bukhgalterskogo ucheta: monografiya [Basics of accounting theory: a monograph]. Moscow, Finansy i statistika Publ., 2000, 495 p.