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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Bibliographic Details
Main Authors: IGOR Mizikovsky, ALEXANDER Bazhenov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/76
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