Importance The facts of economic life as accounting items and the most important category of accounting can be perceived and treated from both economic and legal points of view. Legal perception of the facts of economic life deserves special attention in terms of building a law-governed State. Objectives The objectives of the study are to define the implication of juridical perception of the facts of economic life, to assess the evolution of the juridical approach to recording the facts of financial and economic activity, to identify the founders and their followers in developing and improving the legal area in accounting, and to determine the basic cause-and-effect relations in legal interpretation development in accounting. Methods In the study, I used methods and techniques to perform the historical analysis of origin and stages of developing juridical perception of the facts of economic life. Results I defined the main periods of origin and formation of legal approach to the perception of the facts of economic life, described the economic and legal accounting schools of Italy, legal area of accounting of France, legal scientific views of England. I demonstrated the main parameters reflecting the specifics of the juridical perception of the facts of economic life. Conclusions and Relevance I conclude that the legal area in accounting had developed and improved over centuries, however, the most dynamic development was in the middle of the 19th -first half of the 20th century. The study showed that the essence of juridical perception of the facts of economic life is in maintaining accounting that bases on relationships, which exist among the participants of financial and economic activities due to movement, storage and control over values (as objects of accounting).
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