Development of approaches to the formation of accounting (financial) statements in the system of Russian accounting standards-Reference-Cited by-同舟云学术

Development of approaches to the formation of accounting (financial) statements in the system of Russian accounting standards

Published:2023-08-18 Issue:8 Volume: Page:5-13
ISSN:2075-0242
Container-title:Buhuchet v zdravoohranenii (Accounting in Healthcare)
language:
Short-container-title:Accounting in Healthcare

Author:

Druzhilovskaya T.Y.^ORCID,

Abstract

The program for the development of federal accounting standards involves the development of a new standard, which should replace the current PBU 4/99 “Accounting statements of an organization”. In order to implement this Program, the Ministry of Finance of the Russian Federation developed and submitted for discussion the Draft FSBU 4/2023 “Accounting (financial) reporting”. This article studies the development of general approaches to the formation of accounting (financial) statements in the specified Project. A comparison is made of the regulations of the Draft FSBU 4/2023 and PBU 4/99 regarding the interpretation of the concept of “accounting statements”, definitions of basic concepts, principles for the formation of accounting (financial) statements, requirements for its composition and status of reporting forms. The expedient and debatable aspects of the regulations of the FSBU 4/2023 Draft are substantiated, recommendations for the further development of general approaches to the formation of accounting (financial) statements in the system of Russian accounting standards are argued.

Publisher

PANORAMA Publishing House

Subject

Management, Monitoring, Policy and Law,Geography, Planning and Development

Reference10 articles.

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