Importance The article deals with the methodology for assessing the reliability of accounting and reporting of business entities to maximize its usefulness to the organization's management and decision-making by users. Objectives The paper aims to form evaluation tools of reliability of accounting and reporting information and identify the characteristics of its main components. Methods To study objects, patterns and phenomena in their development and relationships, I used the dialectical method of cognition as well as specific and general scientific methods, historical approaches and techniques of logic. Results I formed certain tools to validate accounting and reporting information on the basis of an analysis of the concepts of cause-and-effect relations of event interactions that change the property of a certain value, i.e. accounting and reporting information.
Keywords: registration and reporting information, reliability, criterion, factor, indicator
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