ACCOUNTING AND CONTROL: THE UNITY AND INTERDEPENDENCE Chaadaev Sergey Grigorievich, Dr of law. <...> Place of employment: Russian academy of National economy and Public administration under the President of RF. <...> E-mail: sher@ranepa.ru Annotation: The article is devoted to theoretical and legal issues of establishing the institution of financial control in the Russian Federation. <...> Through the prism of the accounting system examines the problem of correlation between financial control and accounting. <...> In the context of accounting reform and study the international experience of the accounting system, in particular the application of International financial reporting standards. <...> В контексте реформы бухгалтерского учета изучается международный опыт системы бухгалтерского учета, в частности применение Международных стандартов финансовой отчетности! <...>