Russian Federation
The article is devoted to the substantiation and proof of the need to improve the methodology for documenting the facts of economic life as one of the fundamental initial elements of accounting. There is a discrepancy between the requirements of the legislation regarding the dating of the document and the practice of forming information about completed transactions, operations, etc.From the point of view of discounting, the Draft Federal Standard "Documents and Document Flow in Accounting"is considered. A special place in the article is given to the results of the study of the applied practice of electronic document management in organizations of the commercial and public sector of the economy.
document, dates of formation of information in primary accounting documents, accounting, internal and external audit
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