Abstract (English):
The monograph is devoted to the fundamental scientific, theoretical, organizational and methodological issues of harmonization of accounting and reporting of Russian economic entities, understanding and professional assessment, including in the retrospective aspect. For postgraduates, undergraduates and students of the financial and economic direction. The materials of the monograph can be used in the educational process as part of teaching a number of accounting, financial and legal disciplines, as well as for further research in the field of accounting science and practice.