Home  Journals  International Accounting  44(242) - 2012 November

Facts and economic life as objects of accounting

Available online: 27 November 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The current Law on accounting in the case of new facilities in the activities of the entity creates obstacles to the full formation of the accounting information in mind the availability of a closed list of objects. Under the new law the facts of economic life - the object of accounting, the most important category of his element in the economic process. In the article various aspects of this rather new object of accounting in practice are considered.

Keywords: fact of economic life, classification of facts of economic life, legal fact, economic and legal content of facts of economic life

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

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