UDC 657.4.012.2


Ivanov Alexey Evgenievitch
South Ural State University
associate professor of chair «Economics, Management and Investment»

In article the approach of the Ministry of Finance of the Russian Federation to convergence of normative documents of the Russian accounting with the International Financial Reporting Standards is considered and some manifestations of a nonsystem in accounting reform are specified. The author it is offered to make changes to operating Book of accounts of financial and economic activity to eliminate discrepancies as the accounting of prepaid expenses, unearned revenues and reserves of the forthcoming expenses.

Keywords: accounting reform, prepaid expenses, reserves of the forthcoming expenses, unearned revenues

Category: 08.00.00 Economics

Article reference:
Accounts-ghosts in Russian accounting // Modern scientific researches and innovations. 2013. № 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2013/03/22702

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