Home  Journals  Economic Analysis: Theory and Practice  13(142) – 2009 May

Analysis and classification of accounting problems for authors and users

Available online: 29 September 2009

Subject Heading: The financial reporting

JEL Classification: 

Reformation of accounting started in 1992. It is impossible to predict how long this process will last. At this moment separate issues found the answer but many accounting problems are still unsolved. Among them one may pick up: formation of reserves, risks assessment, appraisal of financial assets and many others. As is known accounting reporting is the mirror of accounting and all the problems inherent in accounting system find reflection in it as well. At the same time accounting reporting is characterized by problems resulting from its nature as a separate element of the accounting method.

Keywords: analysis, problem, classification, accountability, user, reformation, economics, service, questions, dispute, problem, reserve, assets, risks, accounting, element

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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