ACCOUNTING AND CONTROL: THE UNITY AND INTERDEPENDENCE
( Pp. 231-233)
More about authors
Chaadaev Sergey Grigorievich
d-r yurid. nauk. Dolzhnost: professor. Mesto raboty: Rossiyskaya akademiya narodnogo hozyaystva i gosudarstvennoy sluzhby pri Prezidente RF. Podrazdelenie: kafedra finansovogo prava.
Russian academy of National economy and Public administration under the President of RF
Russian academy of National economy and Public administration under the President of RF
Abstract:
The article is devoted to theoretical and legal issues of establishing the institution of financial control in the Russian Federation. Through the prism of the accounting system examines the problem of correlation between financial control and accounting. In the context of accounting reform and study the international experience of the accounting system, in particular the application of International financial reporting standards.
How to Cite:
Chaadaev S.G., (2017), ACCOUNTING AND CONTROL: THE UNITY AND INTERDEPENDENCE. Gaps in Russian Legislation, 2 => 231-233.
Reference list:
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CHaadaev S.G., Kotov V.V. Bukhgalterskiy uchet i finansovyy kontrol : ekonomiko-pravovoy analiz. Ekonomika i upravlenie. 2007. № 5. S. 109-112
Federal nyy zakon ot 21.11.1996 № 129-FZ (red. ot 28.11.2011) O bukhgalterskom uchete ( Utratil silu).
Postanovlenie Pravitel stva RF ot 06.03.1998 № 28 Ob utverzhdenii Programmy reformirovaniya bukhgalterskogo ucheta v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti // Sobranie zakonodatel stva RF.1998. № 11. St. 1290.
Postanovlenie Pravitel stva RF ot 25.02.2011 № 107 Ob utverzhdenii Polozheniya o priznanii Mezhdunarodnykh standartov finansovoy otchetnosti i Raz yasneniy Mezhdunarodnykh standartov finansovoy otchetnosti dlya primeneniya na territorii Rossiyskoy Federatsii // Sobranie zakonodatel stva RF. 2011, № 10, St. 1385.
Prikaz Minfina Rossii ot 25.11.2011 № 160n O vvedenii v deystvie Mezhdunarodnykh standartov finansovoy otchetnosti i Raz yasneniy Mezhdunarodnykh standartov finansovoy otchetnosti na territorii Rossiyskoy Federatsii // Rossiyskaya gazeta. 2011. 9 dekabrya.
Lenin V. I. Poln. sobr. soch., t. 33, s. 101
Pravovoe regulirovanie finansovogo kontrolya v Rossiyskoy Federatsii: problemy i perspektivy: monografiya / L.L. Arzumanova, O.V. Boltinova, O.YU. Bubnova i dr.; otv. red. E.YU. Gracheva. M.: NORMA, INFRA-M, 2013. 384 s.
Sudebnaya bukhgalteriya / Pod. red. A.A. Tolkachenko i V.A. Borodina, Moskva, YUniti, 2006, S.42
CHaadaev S.G., Kotov V.V. Bukhgalterskiy uchet i finansovyy kontrol : ekonomiko-pravovoy analiz. Ekonomika i upravlenie. 2007. № 5. S. 109-112
Keywords:
control, accounting, right, international standards.
