Kommentariy k Federalnomu zakonu ot 6.12.2011 г. № 402-FZ "O buhgalterskom uchete" (postateyniy)
The book contains an article-by-article commentary to Federal Law No. 402-FZ of December 6, 2011 "On Accounting", taking into account the amendments and additions made to it, including Federal Law No. 149-FZ of May 23, 2016. The cases of mandatory accounting, general accounting requirements, the organization of accounting, the system of accounting regulation are considered in detail. A comparative analysis is given with the norms of the "predecessor" - Federal Law No. 129-FZ of November 21, 1996 "On Accounting". The commentary is intended primarily for law enforcement officers - heads of organizations and private practitioners, lawyers, accountants, auditors, tax specialists, employees of regulatory and law enforcement agencies. The book will also be useful to all those who are interested in the legal regulation of accounting in Russia.
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