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HISTORICAL ASPECTS OF THE ECONOMIC ENTITIES' FINANCIAL REPORTING DEVELOPMENT IN RUSSIA |
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| รหัสดีโอไอ | |
| Creator | Kulikova L.I., Mukhametzyanov R.Z |
| Title | HISTORICAL ASPECTS OF THE ECONOMIC ENTITIES' FINANCIAL REPORTING DEVELOPMENT IN RUSSIA |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2562 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 10 |
| Journal No. | 16 |
| Page no. | 10A16F: 1-6 |
| Keyword | Accounting reporting development, Double-entry bookkeeping, Accounting objects, Information users. |
| URL Website | http://tuengr.com/Vol10_16.html |
| Website title | ITJEMAST V10(16) 2019 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | In recent decades, a special interest in studying the history of the accounting and reporting development has been evolving in the Russian and foreign scientific community. Undoubtedly, the reason for this is both an attempt to identify trends in the development of this science, and the desire to establish justice (truth) in the existing contradictions and fill in the gaps in the history of the development of this phenomenon. In its historical development, accounting reporting has passed a sufficient number of stages, and its current state has formed under the influence of certain factors. Based on the historical approach, it is possible to identify the prerequisites for the origin of financial statements, distribution conditions, identify development stages and areas of improvement. Many authors divide the history of the accounting reporting development in 2 stages, where the emergence of double-entry bookkeeping is considered as a turning point. With the development of the economy, the expansion of trade, and the emergence of new accounting entities, the system for reflecting the economic activity facts was improved, and the reporting forms became more complicated. Based on the analysis of various sources, we provide the main characteristics of reporting, based on the various stages of development of mankind and science in general. The current state of the accounting (financial) statements is reflected and the prospects for its development are indicated. |
