Problems of the Accounting Regulations in the Non-financial sector’s Enterprises of the Russian Federation
https://doi.org/10.26794/2408-9303-2025-12-3-19-31
Abstract
The relevance of this article is to focus on identification and description of the problems of accounting regulations for enterprises in the non-financial sector of the Russian Federation. The problems have arisen as side effects of accounting reform based on the use of international financial reporting standards for the development of domestic standards. For this purpose, the legislation of the Russian Federation, documents in the field of accounting regulation and other regulations have been studied. The inconsistencies have been established between the regulations of governing accounting and the legislation of the Russian Federation, as well as contradictions between various documents, and controversy within the texts of a particular document. Research results. The article revealed the use of regulations that were not included in the legally established list of types of documents governing these social relations in the Russian Federation. The research work also indicated incompleteness of regulations in terms of aspects critical for accounting in the Russian Federation. Practical implications. The article indicates the main reason for these problems: the incorrect use of the provisions of supranational regulatory acts in the development of domestic equivalents, as well as the shortcomings of these acts. As a follow up, it defines the further research directions related to formulating a complex of measures to resolve the specified problems and overcome their negative consequences, in order to achieve the purposes of sustainable development.
About the Authors
A. V. Zonova
Vyatka State University
Russian Federation
Russian Federation
Alevtina V. Zonova — Dr. Sci. (Econ.), Prof. , Prof. of the Department of Accounting, Analysis and Audit
Kirov
A. V. Kholkin
Vyatka State University
Russian Federation
Russian Federation
Anatolii V. Kholkin — Ph. D. (Econ.), Assoc. Prof., Assoc. Prof. of the Department of Accounting, Analysis and Audit
Kirov
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Review
For citations:
Zonova A.V., Kholkin A.V. Problems of the Accounting Regulations in the Non-financial sector’s Enterprises of the Russian Federation. Accounting. Analysis. Auditing. 2025;12(3):19-31. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-3-19-31
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