PRIORITY ACTIONS FOR THE IMPLEMENTATION OF NEW ACCOUNTING AND REPORTING STANDARTS FOR FINANCIAL INSTITUTIONS IN RUSSIA
Currently, accounting reform is preparing once again in Russia. Primarily, this concerns the financial institutions. A large number of projects of sectorial and common standards are located on the website of the Central Bank of the Russian Federation. According to the author, a priority in the aspects of accounting and reporting is to ensure the transparency and usefulness of the information published by financial institutions, rather than the number of accounts. The implementation of new accounting standards in the country should start with the development of appropriate training programs for the qualification - Senior Accountant (Chief Accountant) of financial institutions, mandatory training and mandatory certification of these accountants.