Regulatory and methodological aspects of accounting in non-Bank financial institutions

A. F. Dyatlova () and F. I. Vas'kin ()

Scientific notes of the Russian academy of entrepreneurship, issue 49

Abstract: In the sphere of money circulation of Russia in conditions of market economy are actively functioning, in addition to the Bank of Russia, non-Bank financial institutions, such as professional participants of the securities market, private pension funds, microfinance organizations, etc. From January 1,2017, these organizations are moving to a new accounting system on the basis of prepared for them by the Bank of Russia unified chart of accounts and Sectoral accounting standards based on international financial reporting standards in relation to accounting in banks. The problems of transition of non-profit organizations new accounting system and possible directions of their decision are considered in the article.

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