Subject The article discusses the principles of accounting, treating them as assumptions of the accounting theory. Objectives The article aims to study the problem of accounting principles formation in academic community and define historical and current patterns in the interpretation of accounting principles and their conceptual characteristics. Methods For the study, I used a comparative analysis of the existing theoretical findings, and the methods logical and expert analyses. Results The article shows certain subjectivity of various authors in the formation of accounting principles, as well as the influence of various economic, social and cultural factors on the formation. Historical retrospective assessment identifies some particular terminology and continuity of concepts, and the domestic accounting science borrowings from the international experience in part of accounting principles. Conclusions and Relevance The article concludes that historically, the use of the terms postulates and principles as identical, has become a stable trend. The elements of accounting methodology, technology, and ethics are often considered as accounting principles. A confusion of accounting principles with the assumptions and requirements associated with the formation of accounting policies makes the most serious theoretical problem. The main results of the study can be applied in the preparation of scientific and methodological publications on accounting theory in part of the fundamentals and specifics of terminology.
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