wants to be an explanation to the ethics and to the professional judgment in the financial accounting. …

Public interest is highly important to the accounting profession because, according to the profession’s code of ethics … and national literature and the international, european and national accounting profession representatives. The paper … accounting research literature and the most significant points of view of accounting profession representatives. Our paper …

been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair …

The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The … comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions … (Standards) 123 in the public sector - 'Inventories', Accounting Provision (Standard) 9 - 'Inventories', International Accounting …

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady … growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting …, problems concerning both the need for bringing national and international accounting rules in conformity with each other and …

The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …

official methodological accounting provisions. Based on the scientific and regulatory literature review it has been found that … are the objects of a significant part of current research in the field of business and accounting. In accordance with the …

Friedman hypothesis of the primacy of money supply in determining inflation in a country after accounting for supply shocks. In …