FEATURES OF FUNCTIONING OF STANDARD ECONOMYAT THE BREWING ENTERPRISES
In order to improve the quality and availability of information generated in the accounting and reporting, as well as improving the system of accounting and control of the quality of accounting ( financial) statements of the Russian Finance Ministry Order of 30.11.2011 № 440 approved the plan of the Ministry of Finance for 2012-2015 development of accounting and reporting in the Russian Federation on the basis of International Financial Reporting Standards. One of the first steps in the implementation of the Plan was the adoption of the new Federal Law № 402-FZ «On Accounting», which entered into force on 01.01.2013. The paper presents a comparison of the main provisions of two Federal laws valid until 31.12.2012. Law № 129-FZ and the new Law № 402-FZ came into force on 01.01.2013g.