Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements
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Date
2019
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Sumy State University
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Abstract
Accounting is an integral part of the financial and economic activity of economic entities, regardless of the type of activity and industry in which the enterprise operates. This paper summarizes the arguments and counterarguments in the scientific discussion regarding the nature of accounts in accounting practice. The
purpose of the study is to deepen the analysis of European financial accounting practices, in particular in
the context of the use of methodological support for the classification of the nature of accounts.
Keywords
фінансово-господарська діяльність, финансово-хозяйственная деятельность, financial and economic activity, фінансова звітність, финансовая отчетность, financial reporting, бухгалтерський облік, бухгалтерский учет, accounting, подвійний запис, двойная запись, double-entry, еволюційний розвиток, эволюционное развитие, evolutionary development
Citation
Faccia, A., Mosco, D. (2019). Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements. Financial Markets, Institutions and Risks, 3(3), 18-27. http://doi.org/10.21272/fmir.3(3).18-27.2019.