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International Accounting
 

The classification of the internal accounting reporting

Vol. 14, Iss. 45, DECEMBER 2011

Available online: 6 December 2011

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Slobodnyak I.A. PhD in Economics, associate professor, department «The accounting and audit», Baikal State University of Economics and Law
slob.irk@mail.ru

The article is devoted to the classification of the internal accounting reporting and the financial statements. The hypothesis that the inclusion of the concrete form of the reporting in the certain group to each classification attribute predetermines its format, structure, maintenance is proved.

Keywords: The internal accounting; the internal accounting reporting; principles of book keeping; classification of the internal accounting reporting; the attributes of the internal accounting administrative reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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