Two Key Tasks of Accounting
In the article, two main tasks of accounting are considered, which were formulated by Italian professor Vincenzo Giitti at the end of the nineteenth century, namely, the task of creating a scientifically sound accounting theory, and the task of developing accounting methods that meet the needs of mo...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2018-08-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/5 |
| _version_ | 1797884300150964224 |
|---|---|
| author | S. V. Kolchugin |
| author_facet | S. V. Kolchugin |
| author_sort | S. V. Kolchugin |
| collection | DOAJ |
| description | In the article, two main tasks of accounting are considered, which were formulated by Italian professor Vincenzo Giitti at the end of the nineteenth century, namely, the task of creating a scientifically sound accounting theory, and the task of developing accounting methods that meet the needs of modern enterprises. It is noted that at the present stage of development of accounting, these tasks have not lost their relevance. Despite all the attempts made, the generally recognized scientific theory of accounting has not yet been created, and the existing methods of accounting do not correspond to the needs of organizations created in the form of large integrated structures. The conducted research has shown that presently in the economy of the Russian Federation the significant share is occupied by the organizations carrying out financial and economic activity through affi ed and dependent societies. Organizations with a branched, integrated structure that includes subsidiaries and affiliates, as well as affiliated persons, account for at least 37% of the aggregate output of Russian organizations (total revenue of organizations) and a significant share of the capitalization of Russian organizations. The author argues that the existing consolidation methods provided for by international fi reporting standards are outside the accounting methodology, which, in turn, actualizes the problem of developing consolidated accounting methodology. |
| first_indexed | 2024-04-10T04:04:19Z |
| format | Article |
| id | doaj.art-d79679c4b3f749d1a473b571a5e95134 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:04:19Z |
| publishDate | 2018-08-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-d79679c4b3f749d1a473b571a5e951342023-03-13T07:07:07ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2018-08-0153303910.26794/2408-9303-2018-5-3-30-395Two Key Tasks of AccountingS. V. Kolchugin0Новосибирский государственный университет экономики и управления — НИНХIn the article, two main tasks of accounting are considered, which were formulated by Italian professor Vincenzo Giitti at the end of the nineteenth century, namely, the task of creating a scientifically sound accounting theory, and the task of developing accounting methods that meet the needs of modern enterprises. It is noted that at the present stage of development of accounting, these tasks have not lost their relevance. Despite all the attempts made, the generally recognized scientific theory of accounting has not yet been created, and the existing methods of accounting do not correspond to the needs of organizations created in the form of large integrated structures. The conducted research has shown that presently in the economy of the Russian Federation the significant share is occupied by the organizations carrying out financial and economic activity through affi ed and dependent societies. Organizations with a branched, integrated structure that includes subsidiaries and affiliates, as well as affiliated persons, account for at least 37% of the aggregate output of Russian organizations (total revenue of organizations) and a significant share of the capitalization of Russian organizations. The author argues that the existing consolidation methods provided for by international fi reporting standards are outside the accounting methodology, which, in turn, actualizes the problem of developing consolidated accounting methodology.https://accounting.fa.ru/jour/article/view/5интегрированные корпоративные структурымеждународные стандарты финансовой отчетностиметодология бухгалтерского учетатеория бухгалтерского учетаистория бухгалтерского учетаконсолидированная финансовая отчетностьконсолидированный финансовый учетбухгалтерский финансовый учет |
| spellingShingle | S. V. Kolchugin Two Key Tasks of Accounting Учёт. Анализ. Аудит интегрированные корпоративные структуры международные стандарты финансовой отчетности методология бухгалтерского учета теория бухгалтерского учета история бухгалтерского учета консолидированная финансовая отчетность консолидированный финансовый учет бухгалтерский финансовый учет |
| title | Two Key Tasks of Accounting |
| title_full | Two Key Tasks of Accounting |
| title_fullStr | Two Key Tasks of Accounting |
| title_full_unstemmed | Two Key Tasks of Accounting |
| title_short | Two Key Tasks of Accounting |
| title_sort | two key tasks of accounting |
| topic | интегрированные корпоративные структуры международные стандарты финансовой отчетности методология бухгалтерского учета теория бухгалтерского учета история бухгалтерского учета консолидированная финансовая отчетность консолидированный финансовый учет бухгалтерский финансовый учет |
| url | https://accounting.fa.ru/jour/article/view/5 |
| work_keys_str_mv | AT svkolchugin twokeytasksofaccounting |