?????????? ?? ??????? ????????? ???????????? ??????? ??????????????? ??????
Електронний архів Житомирського державного технологічного університету
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| Title |
?????????? ?? ??????? ????????? ???????????? ??????? ??????????????? ??????
Remark in behalf on conception of adaptiveness of system of record-keeping |
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| Creator |
????????, ?.?.
Yifemenko, T.?. |
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| Subject |
???????????? ??????????
????????? ??????? ??????????????? ?????? ????????? ????????? ???????????? ???????????? a govern information adaptive system of record-keeping financial reporting informative providing |
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| Description |
?????????? ??????????? ???????????? ??????? ??????????????? ?????? ? ?? ????????????? ????????????? ??????? ??????????????????? ??????????. ????????? ??????? ???????????????? ??????, ?? ???? ????????? ???? ???????????? ??????????? ???????????? ?????? ?? ?????? ????????????? ??????? ????????????? ????????? ??????????. ???????? ????????? ???????????? ???????????? ? ??????? ????????? ??????????? ??????????????? ??????. ?????????? ????? ????????? ??????? ?????????? ????????? ?? ???????????? ??????? ??????????????? ??????, ?, ??????????, ?? ?????????? ??????? ?????????????????? ??????????. ????????????? ???????? ??????????????? ??????? ?? ????????? ? ???????????? ?????????? ???????????? ??????????????? ?????? ? ?????????? ?????????, ? ?????????? ????????????? ?????????? ??????? ??????.
Properties of adaptiveness of the system of record-keeping are investigational in her conforming to the informative requirements of institutional environment. Modern institutional realities are certain, on conditions of existence of which, properties of adaptiveness of account will be realized on call of informative queries of users of accounting information. The presence of properties of adaptiveness is well-proven at the separate ingredients of methodology of record-keeping. The modern is considered the state of ingredients of method of record-keeping, as transmitters of properties of adaptiveness, with clarification of their ability to suffer change under influence of requirements of ?informative queries? of users. The ingredients of method of record-keeping are distinguished with limited adaptiveness. Influence of principles of presentation of the financial reporting is considered on adaptiveness of the system of record-keeping, and accordingly on perception of queries of institutional environment. For plenitude research of value of adaptiveness of account facts are considered, confirmative the ambiguousness of idea of introduction of GAAP of Ukraine, that shows complication of terms in which the Ukrainian system of account adapts oneself to the international methods also. Essence of the conceptual going is formulated near understanding and use of adaptive properties of record-keeping and financial reporting, and forming of administrative information of high quality. |
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| Date |
2016-04-15T07:25:57Z
2016-04-15T07:25:57Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2849
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(27)
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| Publisher |
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