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2013, № 8 (157)



Burlakova O.V. ABOUT THE SYSTEM OF C REGULATION OF BOOKKEEPING FINANCIAL ACCOUNT IN THE RUSSIAN FEDERATIONWe have considered in the article the active system of normative regulation of bookkeeping financial account in the Russian Federation. It is consists of four levels: legislative, normative, methodical and organizational. We have discovered that terms have become antiquated. It needs to be renews. The author offer to renew terms in civil code of the Russian Federation using term "bookkeeping financial account" in place of "annual report", "balance sheet", "income statement".Key words: annual report, balance sheet, income statement, bookkeeping financial account, bookkeeping terms in civil code of the Russian Federation.

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1. The civil code of the Russian Federation [Electronic resource] // The official site of "Consultant plus". — Access mode : http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=140475;div=LAW;diff=142172;dst=100525; rnd=0.7423002002584432

2. The law of the USSR "About business in the USSR". It has asserted by Supreme Soviet in the USSR by 4.06.1990 // Bookkeeping account on the business of the agroindustrial complex : reference book, part 1, supplement of magazine "The economy of agricultural and reprocessor" / F. I. Vaskin, V. A. Orlov. — Мoscow : Agropromizdat, 1991. — P. 93–108.

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About this article

Author: Burlakova O.V.

Year: 2013


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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