Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

20(185) - 2010 July

Main Trends in Improving Information Base for Analysis of Book-keeping and Financial Accounting

Vol. 9, Iss. 20, JULY 2010

Available online: 15 July 2010

Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS

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Demina I.D. doctor of economic sciences, professor of department of accounting, Budget and treasury academy of Ministry of finance R.F.
info@abik.ru

Krishtaleva T.I. doctor of economic sciences, associate professor of department of accounting, Budget and treasury academy under the Ministry of FINANCE R.F.
tkrishtaleva@mail.ru

The article reviews the main normative acts in the field of accounting that determine the formation procedure of some items of book-keeping and financial accounting (fixed assets, intangible assets, tangible and production stock, etc). Some particular proposals of increasing the degree of their reliability have been worked out.

Keywords: item of accounting, book-keeping and financial accounting, assets, liabilities, normative acts on accounting, final assessment, reduced assessment

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

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