Peculiarities of information codification in accounting

Автор: Mashkin A.L., Kazitskaya N.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 4-2 (74), 2021 года.

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Regardless of the organizational structure of the enterprise, industry, nationality, it is necessary to adhere to the basic principle on which a particular method of document systematization is based, is the convenience and simplicity of working with documents. Regardless of its volume, the number of documents and files, the archive should be based on an extremely understandable scheme, or, as it is called, an intuitive system of classification and systematization. This article examines the practice of codification of information used in accounting and trends in codification within the framework of the legislation of the Russian Federation, which is one of the forms of systematization. As an example, the system of codification of accounting information adopted in the United States is given.

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Принципы общепринятого бухгалтерского учета (gaap), государственный совет по стандартам бухгалтерского учета (gasb)

Короткий адрес: https://sciup.org/170183399

IDR: 170183399   |   DOI: 10.24412/2411-0450-2021-4-2-16-20

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