BUSINESS STANDING: INFORMATIONAL CONSTRAINTS OF THE RUSSIAN ACCOUNTING CONCEPT
Abstract
The article considers the informational constraints, depriving a user of financial reporting of the opportunity of obtaining reliable and honest information on the specific company resource – business standing. The constraints are stipulated by conceptual inaccuracies, non-compliance with legal form and economic substance, subjectivity of presentation and disclosure of business standing information in accounting. The authors suggest expansion of the informational constraints by virtue of revision of the methodological approaches and methodic tools to the business standing accounting.
About the Authors
Ya. I. Ustinova
Novosibirsk State University of Economics and Management
Russian Federation
Ustinova Yana I., PhD in Economics, Associate Professor, Department of information and analytical support, and accounting
Russian Federation
Ustinova Yana I., PhD in Economics, Associate Professor, Department of information and analytical support, and accounting
A. P. Voevodin
Novosibirsk State University of Economics and Management
Russian Federation
Voevodin A.P., Postgraduate, Department of information and analytical support, and accounting
Russian Federation
Voevodin A.P., Postgraduate, Department of information and analytical support, and accounting
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Review
For citations:
Ustinova Ya.I., Voevodin A.P. BUSINESS STANDING: INFORMATIONAL CONSTRAINTS OF THE RUSSIAN ACCOUNTING CONCEPT. Vestnik NSUEM. 2016;(4):129-144. (In Russ.)
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