ACCOUNTING AND FINANCIAL REPORTING AS A TOOL FOR TRANSPARENCY OF ECONOMIC ACTIVITY OF A BUSINESS ENTITY
This paper proves that accounting and financial reporting is one the main tools for effective economic decision-making and, therefore, for transparency of economic activity of a business entity. When generating accounting and financial reports it is necessary to follow three basic principles: fairne...
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Main Authors: | IGOR Mizikovsky, ALEXANDER Bazhenov |
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Format: | Article |
Language: | Russian |
Published: |
Government of Russian Federation, Financial University
2019-01-01
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Series: | Учёт. Анализ. Аудит |
Subjects: | |
Online Access: | https://accounting.fa.ru/jour/article/view/76 |
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