Essence and normative providing of accounting information
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
The questions of forming of accounting information are probed in the article, in particular essences, classifications and it normative providing. Certainly intercommunication and logical sequence of terms «information – economic information – accounting information». A certain structure of accounting information, classification, the basic requirements, is to principles of accounting information. Normative providing of accounting information, in particular primary document and found out the row of inconsistencies between legal acts. Grounded influence of changes of normative regulation of primary documents on their estimation from point of expert-accountant as an evidential base in probed criminal case.
Authors and Affiliations
Olena Kolisnyk
Keywords
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- EP ID EP438814
- DOI 10.33244/2617-5932.1.2017.78-84
- Views 286
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