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International Accounting

23(269) - 2013 June

Concept of positive accounting obligations

Vol. 16, Iss. 23, JUNE 2013

Available online: 17 June 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Plotnikov V.S. Doctor of Economics, Professor, the Department of Accounting and Finance, the Deputy Director for Academic Affairs and Research, the Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

Plotnikova O.V. PhD in Economics, Associate Professor, the Department of Accounting and Finance, the Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

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

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

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