CONSTRUCTION OF ACCOUNTING SYSTEM AND DOCUMENT FLOW: MODERN APPROACHES AND REQUIREMENTS

Author(s): Zueva I.A.

Rubric: Management

DOI: 10.21777/2587-554X-2021-3-89-96

Release: 2021-3 (38)

Pages: 89-96

Keywords: document flow in accounting, primary document, accounting registers, accounting documents, federal accounting standards

Annotation: The article examines the issues of regulation of the accounting system of commercial organizations, and in particular, such an element of it as the accounting document management system. Attention is drawn to the legislative and regulatory documents regulating this organizational area of accounting, as well as to the changes that have been adopted for introduction since the beginning of 2022. A critical analysis of the norms of federal legislation and the new accounting standard in the field of documents and document management in the accounting of commercial organizations is given and a number of proposals are made to optimize the regulatory standards. The author’s format of the federal accounting standard in the field of documents and accounting document management is proposed, which, according to the authors, is more consistent with the level of development of accounting science and practice, the needs of users of accounting information.

Bibliography: Zueva I.A. CONSTRUCTION OF ACCOUNTING SYSTEM AND DOCUMENT FLOW: MODERN APPROACHES AND REQUIREMENTS // Economics and Management. – 2021. – № 3 (38). – С. 89-96. doi: 10.21777/2587-554X-2021-3-89-96