Abstract:

In this study, briefly referring to the world accounting history, the historic development of the accounting in Russia is explained. The developments in the accounting history of the Middle Ages, from accounting in Russia to today's Russia, have been summarized in a brief manner. The "triple registration method" of Yezersky, which passed from the Russian accounting to the world accounting history and looked at the accounting from another perspective, was also briefly included in the work. Changes in the accounting system, which were considered significant during the period from the socialist accounting practices based on the standards to the adoption of the Russian Accounting Standards in accordance with the International Accounting Standards, have been chronologically addressed. This study in the quality of compilation prepared largely using Russian sources, with the purpose of providing information about the Russian accounting history, is to contribute to the Turkish accounting literature.