FACTS AND EVENTS IN ACCOUNTING
Abstract
The article considers the eventful approach to the description of the economic processes and related notions: «facts of economic life», «facts of household processes» and «facts of economic processes». It is defined that facts are special cases of events. The necessity for registration of three types of events (events of economic processes, events of monitoring of economic processes and events of data entry into the accounting information system) is considered. It is suggested to expand the accounting information system by current events and planned and anticipated events, and not only facts of economic processes.
About the Author
A. E. Kovalev
Novosibirsk State University of Economics and Management
Russian Federation
Kovalev Alexey E., PhD in Economics, Associate Professor, Department of information and analytical support, and accounting
Russian Federation
Kovalev Alexey E., PhD in Economics, Associate Professor, Department of information and analytical support, and accounting
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Review
For citations:
Kovalev A.E. FACTS AND EVENTS IN ACCOUNTING. Vestnik NSUEM. 2016;(4):163-170. (In Russ.)
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