Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
THE ECONOMIC REALITY IN THE FRAMEWORK OF ACCOUNTING INTERPRETATION |
| Συγγραφείς: |
Natalya Adintsova, Elena Zhuravleva |
| Πηγή: |
Вестник Северо-Кавказского федерального университета, Vol 0, Iss 4, Pp 13-18 (2022) |
| Στοιχεία εκδότη: |
North Caucasus Federal University, 2022. |
| Έτος έκδοσης: |
2022 |
| Συλλογή: |
LCC:Economics as a science |
| Θεματικοί όροι: |
бухгалтерская реальность, хозяйственная действительность, экономическая объективность, учетная методология, бухгалтерских выбор, профессиональное суждение, accounting reality, economic reality, economic objectivity, accounting methodology, accounting choices, professional judgment, Economics as a science, HB71-74 |
| Περιγραφή: |
The article is devoted to the issues of the debatable nature of the relationship of economic reality and its accounting interpretation in the system of accounting technology and presentation in reporting forms. Various approaches to understanding the essence of accounting reality from the point of view of accounting methodology construction are considered. In the process of transformation of views and the existing polarization of opinions on the compliance of the accounting interpretation of economic reality that has developed in the company is the professional judgment of the accountant as his mental program acts as a universal coordinator. |
| Τύπος εγγράφου: |
article |
| Περιγραφή αρχείου: |
electronic resource |
| Γλώσσα: |
Russian |
| ISSN: |
2307-907X |
| Relation: |
https://vestnikskfu.elpub.ru/jour/article/view/567; https://doaj.org/toc/2307-907X |
| Σύνδεσμος πρόσβασης: |
https://doaj.org/article/36ff79d4b6794714aec0c94dc6d7ec9e |
| Αριθμός Καταχώρησης: |
edsdoj.36ff79d4b6794714aec0c94dc6d7ec9e |
| Βάση Δεδομένων: |
Directory of Open Access Journals |