Critical Assessment of Important Novels in Accounting
https://doi.org/10.26794/2408-9303-2019-5-6-67-72
Abstract
The contents of the new three instruments relating to various areas of accounting have been reviewed and critically evaluated. Among them is the «Programme for the development of the Federal accounting standards for the years 2018–2020. There have been revealed signifcant gaps in it and the main areas in which it should be refned have been identifed. This article also outlines possible consequences from the two other novels: the Russian Government planned to introduce electronic employment cards for the employees and to liberate all the organisations from submitting their annual fnancial statements to Russian Federal State Statistics Service in 2010. Apart from the positive aspects of these decisions, the article draws the readers’ attention to some, at the very least, more alarming factors from their implementation in practice.
About the Author
V. G. Get’man
Financial University
Russian Federation
Russian Federation
Viktor G. Getman — Dr. Sci. (Econ.), Professor, Professor of the Department of Accounting, Analyses and Audit
Moscow
References
1. Get’man V.G., Grishkina S.N., Sidneva V.P. & other authors. Implementation of IFRS in Russia: problems and prospect. Moscow: Rusains; 2017. 261 p. (In Russ.).
2. Get’man V.G., Rozhnova O.V., Grishkina S. N. & other authors. IFRS for small and medium businesses. Moscow: Vyssheye obrazovaniye: Magistratura; 2018.
3. Get’man V. G. Critical assessment of certain aspects of the introduction of electronic document management in Russia. Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2017;3(411):35–38. (In Russ.).
4. Lunin A. Internet security. Is it possible to defeat cybercrime? Argumenty i fakty. 2018;(26):20. URL: http://www.aif.ru/society/safety/bezopasnost_v_seti_realno_li_pobedit_kiberprestupnost (дата обращения: 27.06.2018). (In Russ.).
Review
For citations:
Get’man V.G. Critical Assessment of Important Novels in Accounting. Accounting. Analysis. Auditing. 2018;5(6):67-72. (In Russ.) https://doi.org/10.26794/2408-9303-2019-5-6-67-72
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