ACCOUNTING AND FINANCIAL REPORTING AS A TOOL FOR TRANSPARENCY OF ECONOMIC ACTIVITY OF A BUSINESS ENTITY

ACCOUNTING AND FINANCIAL REPORTING AS A TOOL FOR TRANSPARENCY OF ECONOMIC ACTIVITY OF A BUSINESS ENTITY

This paper proves that accounting and financial reporting is one the main tools for effective economic decision-making and, therefore, for transparency of economic activity of a business entity. When generating accounting and financial reports it is necessary to follow three basic principles: fairne...

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Bibliographic Details
Main Authors: IGOR Mizikovsky, ALEXANDER Bazhenov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
бухгалтерский учет
бухгалтерская (финансовая) отчетность
достоверность
полнота
нейтральность
нормативный акт
регистры
инвентаризация
финансовый результат
информация
accounting
accounting and financial statements
accuracy
completeness
neutrality
regulation
registers
inventory take
financial result
information
Online Access:https://accounting.fa.ru/jour/article/view/76
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