ФОРМУВАННЯ ПІДСИСТЕМИ ПРИНЦИПІВ В СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ
| Autor: | R. O. Piskunov, O. V. Moskalenko, V. A. Malahov, V. O. Lukin |
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| Rok vydání: | 2017 |
| Předmět: | |
| Zdroj: | Financial and credit activity problems of theory and practice. 1:199-209 |
| ISSN: | 2310-8770 2306-4994 |
| DOI: | 10.18371/fcaptp.v1i22.109949 |
| Popis: | The article suggests forming the principle subsystem in accounting system on the base of systematic approach in determining the composition and structure of the subsystem elements. Much attention is given to idea, that double–entry bookkeeping on method level is rigid synthetic system; the results from reports can vary widely, depending on principles, which laid down in the current accounting system. Subsystem of principles is an integrated hierarchy of categories, in which the "objective" category is on top. The problems in selecting accounting objectives and principles, which form the basis of the international system of accounting and national accounting systems, were studied. |
| Databáze: | OpenAIRE |
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