Mysterious Virus in Accounting System

DOI: 10.33917/es-6.198.2024.72-83

The author presents conceptual restructuring of the real essence of reforming economic and investment activities in late 1991 — early 1992, associated with the introduction of international accounting and reporting standards. Особое и преимущественно разрушительное влияние имело изменение правил реновации основных средств. Changing the rules for renovation of fixed assets had a particular and predominantly destructive impact. Actual destruction of the “depreciation fund” balance sheet in “liberalized” accounting became a trigger for undermining the factors of reproducing industrial potential, reducing the profits of enterprises and the revenues of the consolidated state budget.

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