Formation of the technological basis of investment management

DOI https://doi.org/10.25726/worldjournals.pro/NR.9781952243240

Process reform financial reporting Russia continues for more than twenty years. However, financial reporting domestic enterprises not yet complete compliance with market-oriented approaches to disclosure information. There are a number of problems that prevent increase the quality of financial reporting compiled accordingly legislation Russia. Significant of these, there are: laying the state development features, approval P(s)BU and control their implementation; imperfection methods transformation data accumulated accounts accounting, in accounting information; the prevalence of legal forms over the economic content;  untimely adaptation domestic legislation to changes in IFRS what hinders the process of harmonization; failure reverse the connection between users accounting information and developers legal acts in the sphere accounting and financial reporting; insufficient attention to professional behavior and skill level compilers reporting.