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Електронний архів Житомирського державного технологічного університету

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Title ?????????? ?????????? ?????????? ???????? ???????????? ???????? ??? ??????
Theoretical preconditions of the realization of principle of domination of essence over form
 
Creator ??????, ?????? ?????????????
Osadcha, T.S.
 
Subject ??????? ???????????? ???????? ??? ??????
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agency theory
theory of property
principle of domination of essence over form
criteria of recognition of income and assets
 
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Organization and accounting should be based on accounting principles, which must ensure qualitative preparation of the financial statements. In this case an important role is played by the principle of domination of essence over form. Here is analyzed the main factors of its development and dissemination. Also it is determined the role of IFRS in the spreading of the principle of domination of essence over form in the world and its fixation on the level of normative regulation of accounting in certain countries, including Ukraine. It is defined theoretical preconditions for identifying and removing the existing obstacles in the application of the principle of domination of essence over form in the practice of management, which will ensure qualitative preparation of the financial statements. It is offered to use the principle of property rights theory, the theory of rent and the agency theory to solve the problem of disseverance between owner and manager.
 
Date 2016-03-16T08:06:33Z
2016-03-16T08:06:33Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/1989
 
Language uk
 
Relation ?????? ????: ?????????? ?????;2(72)
 
Publisher ????