FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGE
The article addresses the issues of goals, objectives and place of the financial accounting system of a commercial organization at the present stage. It is assumed that financial accounting is a subsystem of business accounting and is governed by the current legislation of the Russian Federation on...
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| Format: | Article |
| Language: | English |
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Saint Petersburg Electrotechnical University
2018-12-01
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| Series: | Дискурс |
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| Online Access: | https://discourse.elpub.ru/jour/article/view/227 |
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| author | G. V. Goliguzova |
| author_facet | G. V. Goliguzova |
| author_sort | G. V. Goliguzova |
| collection | DOAJ |
| description | The article addresses the issues of goals, objectives and place of the financial accounting system of a commercial organization at the present stage. It is assumed that financial accounting is a subsystem of business accounting and is governed by the current legislation of the Russian Federation on accounting. The main purpose of organizing a financial accounting system is to provide sufficient and reliable information to external users of financial statements. Each external user of the information received from the financial statements of a commercial organization solves specific problems, and each representative from the designated circle of external users should be provided with comprehensive characteristics of the state of financial and economic activities of the commercial organization. These issues are resolved in the framework of reforming the entire accounting system. The feature of the modern stage of economic relations development is that, firstly, the reform processes both of the accounting system in general and of financial accounting system are accelerated, and secondly, the general public, represented by legal entities and all interested individuals is involved in the development of normative legislative acts. |
| format | Article |
| id | doaj-art-ab7bdea044404fc69f3d2f683e282c6d |
| institution | DOAJ |
| issn | 2412-8562 2658-7777 |
| language | English |
| publishDate | 2018-12-01 |
| publisher | Saint Petersburg Electrotechnical University |
| record_format | Article |
| series | Дискурс |
| spelling | doaj-art-ab7bdea044404fc69f3d2f683e282c6d2025-08-20T02:53:53ZengSaint Petersburg Electrotechnical UniversityДискурс2412-85622658-77772018-12-0146667010.32603/2412-8562-2018-4-6-66-70226FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGEG. V. Goliguzova0Saint Petersburg Electrotechnical University «LETI»The article addresses the issues of goals, objectives and place of the financial accounting system of a commercial organization at the present stage. It is assumed that financial accounting is a subsystem of business accounting and is governed by the current legislation of the Russian Federation on accounting. The main purpose of organizing a financial accounting system is to provide sufficient and reliable information to external users of financial statements. Each external user of the information received from the financial statements of a commercial organization solves specific problems, and each representative from the designated circle of external users should be provided with comprehensive characteristics of the state of financial and economic activities of the commercial organization. These issues are resolved in the framework of reforming the entire accounting system. The feature of the modern stage of economic relations development is that, firstly, the reform processes both of the accounting system in general and of financial accounting system are accelerated, and secondly, the general public, represented by legal entities and all interested individuals is involved in the development of normative legislative acts.https://discourse.elpub.ru/jour/article/view/227financial accounting system of a commercial organizationgoalsobjectivesplace of the financial accounting systemfinancial statementsexternal users of information in the financial accounting systemthe reform of the financial accounting system |
| spellingShingle | G. V. Goliguzova FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGE Дискурс financial accounting system of a commercial organization goals objectives place of the financial accounting system financial statements external users of information in the financial accounting system the reform of the financial accounting system |
| title | FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGE |
| title_full | FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGE |
| title_fullStr | FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGE |
| title_full_unstemmed | FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGE |
| title_short | FEATURES OF THE ORGANIZATION OF FINANCIAL ACCOUNTING AT THE PRESENT STAGE |
| title_sort | features of the organization of financial accounting at the present stage |
| topic | financial accounting system of a commercial organization goals objectives place of the financial accounting system financial statements external users of information in the financial accounting system the reform of the financial accounting system |
| url | https://discourse.elpub.ru/jour/article/view/227 |
| work_keys_str_mv | AT gvgoliguzova featuresoftheorganizationoffinancialaccountingatthepresentstage |