most important task of our state at the present stage can be considered normative regulation of accounting.Accounting is a source of information for external users, including tax and other state bodies.Therefore, it is of regulatory accounting is extremely important in the present conditions to make good decisions.It all depends on how quickly the government will respond to changes in the economic environment, developing new forms and methods of forming the basis of this concept.
Common rules and standards to be applied by all organizations conducting business activities are legal regulation of accounting.Existing problems, gaps and inconsistencies in the regulation of accounting considerably complicate the professional activity of all employees of the accounting department of various companies and organizations, leading to the appearance of misunderstandings and disputes with auditors and regulatory authorities.However, without exception, the facts of economic activities of the company or enterprise, even if to regulatory have any problems, need to be reflected in accounting documents.
of regulatory accounting in Russia is represented by the following hierarchy:
1. Legislative level regulation.
2. Regulatory levels.
3. Methodological level.
4. Organizational level.
As noted, currently in the country has formed a four-level system of regulation of accounting.
name of the first level control speaks for itself: this level includes various pieces of legislation, including the Constitution, federal laws and codes, regulations and ordinances, and many other regulations that are binding on the entire territory of the country.The greatest role, of course, plays a law "On Accounting", which is a kind of foundation for the accounting in organizations.Now it is the law №129-FZ adopted in 1996.At the same time in 2013 begins to act to improve the law on accounting - №402-FZ.
next level is represented by the Regulations on accounting.At this stage, there are 24 approved and position.Some of them are being finalized and are changed with the passage of time and changes in the economic situation.
meaning FDR is that they reveal aspects of the account, as well as its variability on the individual objects accounting.However, the RAS are common, without disclosing specific mechanisms.That is why the normative regulation of accounting included the third level, called methodical.This level is represented by various guidelines on the completion of any business operations, for example, for inventory.
In addition, an important role at this level have a special document - the plan accounts.The principle of the use of the binary system is specified in the dual document - instructions for its use.This rating and include documents such as instructions for completing the reporting forms, various instructions for measurement of financial liabilities and assets inventory, recommendations on accounting costs, which are included in the costs, the financial results of the company catering and so on.
It should be noted that the normative regulation of accounting often involves variation reflection of various operations.Therefore, based on the documents of the above levels, the organization make its accounting policy that applies to the fourth level of regulation.The fourth level of regulation of organizational and administrative documentation, which forms the accounting policies of your organization.These documents are developed by consulting firms commissioned by the organization or directly to the organization itself.Documents of this level include commands, operating instructions, instructions and guidance on accounting for certain operations or facilities.
As part of the accounting policies, the company has the right to choose from the methods of accounting for themselves the most appropriate option, based on an overall plan from their own, which would take into account the specifics of the company.You can also develop your own original documents that meet certain requirements.
Thus, regulation of accounting in our country is centralized and provided variability of methods of recording of transactions.
