| Autor: |
T.S. Osadcha |
| Jazyk: |
English<br />Russian<br />Ukrainian |
| Rok vydání: |
2015 |
| Předmět: |
|
| Zdroj: |
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, Vol 2, Iss 72, Pp 81-85 (2015) |
| Druh dokumentu: |
article |
| ISSN: |
1728-4236 |
| Popis: |
Organization and accounting should be based on accounting principles, which must ensure qualitative preparation of the financial statements. In this case an important role is played by the principle of domination of essence over form. Here is analyzed the main factors of its development and dissemination. Also it is determined the role of IFRS in the spreading of the principle of domination of essence over form in the world and its fixation on the level of normative regulation of accounting in certain countries, including Ukraine. It is defined theoretical preconditions for identifying and removing the existing obstacles in the application of the principle of domination of essence over form in the practice of management, which will ensure qualitative preparation of the financial statements. It is offered to use the principle of property rights theory, the theory of rent and the agency theory to solve the problem of disseverance between owner and manager. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
|
