Keyword: «accounting pronouncements»

Problems of accounting reform associated with the introduction of the practice of international accounting standards for accounting and reporting. Since 2013, introduced a new law "On Accounting". Many of the concepts and provisions were changed. This is true not only of the terms, but also the conceptual approaches to the organization and regulation of accounting businesses. In parallel with the work on the revision of this law for nearly fifteen years of work on the implementation of IFRS in Russian accounting practices. However, in recent years, this trend took shape in the form of the Russian Finance Ministry Plan for 2012-2015 for the development of accounting and reporting in the Russian Federation on the basis of IFRS. The article examines the areas of accounting reform that need to be taken into account already in the organization accountant accounting process across the enterprise.