Communicative and analytical functions of accounting reporting
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2016, Vol 3, Issue 3
Abstract
The interpretation of the concept of “function” in the approaches of various scholars in the contemporary scientific literature have shown, internal and external functions of accounting are considered. Introduction to the scientific circulation is grounded and the essence of the concept of "communicative function reporting", which is in close relationship and interdependence with information-analytical function related to the provision of information resources about the enterprise available to certain object or subject is considered. The importance of information function for reporting under conditions of market environment is marked and essence of information provision is determined. Scientific approaches to classification of users of accounting reporting are defined.
Authors and Affiliations
M. Y. LALAKULYCH
Keywords
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