Essentiality as a characteristic of recording and reporting of information in the accounting system
Библиографический список:
- 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.
- Order of the Ministry of Finance of Ukraine “On Approval of recommendations on accounting policy and amending some orders of the Ministry of Finance of Ukraine” № 635 from 27.06.2013 [Prikaz Ministerstva finansov Ukrainy № 635 ot 27.06.2013 g. «Ob utverzhdenii metodicheskikh rekomendatcii po uchetnoi politiki predpriiatiia i vnesenii izmenenii v nekotorye prikazy Ministerstva finansov Ukrainy»]. Mode of access to the resource: http://goo.gl/rJKl9r.
- The Conceptual Framework for Financial Reporting [Kontceptualnye osnovy finansovoi otchetnosti]. Mode of access to the resource: http://eifrs.ifrs.org/eifrs/bnstandards/en/2014/conceptual_framework_unaccompanied.pdf.
- International Accounting Standard 1 “Presentation of Financial Statements” [Mezhdunarodnyi standart bukhgalterskogo ucheta 1 “Predstavlenie finansovoi otchetnosti”]. Mode of access to the resource: http://eifrs.ifrs.org/eifrs/bnstandards/en/2014/ias1.pdf.
- International Accounting Standard 8 “Accounting Policies, Changes in Accounting Estimates and Errors” [Mezhdunarodnyi standart bukhgalterskogo ucheta 8 “Uchetnye politiki, izmeneniia v uchetnykh otcenkakh i oshibki”]. Mode of access to the resource: http://eifrs.ifrs.org/eifrs/bnstandards/en/2014/ias8.pdf.