Essentiality as a characteristic of recording and reporting of information in the accounting system
Authors
Bezverkhii Konstantin Viktorovich
PhD, Chief Accountant
Ukraine, Kiev, Small production and innovation enterprise "MEKOL"
Abstract
The article highlights the international and Ukrainian experience essentiality as the characteristics of recording and reporting of information in the accounting system. The study is particularly essential as the characteristics of recording and reporting of information in terms of institutional reforms carried out in close connection with the production and integration processes specific to the period of the historical development of society. Select the object and recommended essentiality thresholds regarding accounting entities and business transactions.
Keywords
essentiality, accounting and accounting information, accounting, characterization, system.
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