Moskva, Moscow, Russian Federation
The article draws and substantiates a parallel between modern accounting principles and the principles of the organization’s functional theory. Th e author proposes to subdivide the accounting (financial) statements into two components: accounting, oriented mainly to internal users and fi nancial, intended for making investment decisions.
international fi nancial reporting standards, accounting (fi nancial) reporting, improvement, concentration of functions, updating of functions, compatibility, neutralization of dysfunctions
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