Essentiality as a characteristic of recording and reporting of information in the accounting system

Bezverkhii Konstantin Viktorovich

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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Suggested citation: Bezverkhii Konstantin Viktorovich
Essentiality as a characteristic of recording and reporting of information in the accounting system// Modern Management Technology. ISSN 2226-9339. – #8 (44). Art. # 4401. Date issued: 2014-08-08 . Available at: https://sovman.ru/en/article/4401/

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References

National accounting standart 1 „The general requirements for financial reporting”, approved by order of MFU № 73 from 07.02.2013 [Natcionalnoe polozhenie (standart) bukhgalterskogo ucheta 1 «Obshchie trebovaniia k finansovoi otchetnosti»]. Mode of access to the resource: http://www.minfin.gov.ua/ control/uk/publish/article?art_id=367055&cat_id =293533.
Letter of the Ministry of Finance of Ukraine “Concerning the application of the criteria essentiality in accounting” № 04230-04108 from 29.07.2003 [Pismo Ministerstva finansov Ukrainy «Otnositelno primeneniia kriteriev sushchestvennosti v bukhgalterskom uchete» ot 29.07.03 g. № 04230-04108]. Mode of access to the resource: http://minfin.gov.ua/control/uk/publish/article?art_id=33638&cat_id=34931.
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