Home  Journals  International Accounting  21(267) - 2013 June

Temporal dimension as factor in adequacy of accounting information

Available online: 5 June 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Qualitative improvement of accounting information is an important source of economic analysis objectively requires a critical rethinking of its time and cost metric, the role and importance of primary documents and financial statements. The article describes the methodological complications associated with the use of a variety of time meters accounting information imperfection of the legal basis, the interaction of different accounting models for the formation of accounting figures. The possibilities and limitations associated with the use of different assessment methods in accounting and conclusions about the appropriateness of their use in modern Russian accounting practices in compliance with the requirements of micro-economic equilibrium.

Keywords: accountability, fact of economic life, time meter, fair value, equilibrium price

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

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