Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Concept of positive accounting obligations
Available online: 14 June 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
Speaking about the current trends in the development of accounting, it is necessary to take into account that his new concept should be formed taking into account the role and place of accounting in a market economy. In this article one of these concepts - concepts of accounting contractual obligations pertaining to the positive theory of accounting are considered. Reflected in the financial accounting system of external factors of market relations, defined in relations with external contractors, will provide an additional increment of effective information will be helpful in making decisions on regulation of financial risks. Keywords: concept of positive accounting, contractual obligations, fact of economic life, monetary assets, monetary liabilities, economic activity, economic conditions, constructive obligation |
ISSN 2311-9381 (Online)
|
|