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.

Download

References:

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.

3. PBY 4/99 "The bookkeeping account of organization [Electronic resource] // The official site of finance's department of the Russian Federation. — Access mode : http://www1.minfin.ru/common/img/uploaded/library/no_date/2010/PBU_4.pdf

4. The project of the federal statute "About alteration of the civil code of the Russian Federation, individual legislative act of the Russian Federation and about become antiquated legislative act of the Russian Federation (27.04.2012 №47538-6) [Electronic resource] // The official site of the State Duma's committee by civil, criminal, arbitral and remedial legislation. — Access mode : http://komitet2-10.km.duma.gov.ru/site.xp/051054056124054053054.html

5. The federal statute "About auditor's activity" (30.12.2008 №307-FZ) [Electronic resource] // The official site of "Consultant plus". — Access mode : http://www.consultant.ru/popular/auditor/72_1.html

6. The federal statute "About accounting" (06.12.2011 №402-FZ) [Electronic resource] // The official site of finance's department of the Russian Federation. — Access mode : ttp://www1.minfin.ru/common/img/uploaded/library/2011/12/402-FZ_O_bukhuchete.pdf

7. The federal statute "About alteration the 1, 2, 3 and 4 part in the first chapter of the civil code of the Russian Federation" (30.12.2012 №302-FZ) [Electronic resource] // The official site of "Consultant plus". — Access mode : http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=142950;fld=134;dst=100009;rnd=0.8353210426329558

8. The federal statute "About nonprofit organization" (11.02.2012 №8-FZ) [Electronic resource] // The official site of "Consultant plus". — Access mode : http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=141997; fld=134;dst=100009;rnd=0.850294848508705

About this article

Author: Burlakova O.V.

Year: 2013

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru