Moskva, Moscow, Russian Federation
The article examines the issues of the dependence of the composition of the accounting (financial) reporting forms, prepared based on the results of the accounting process, on the theoretical views prevailing in scientific circles and in society as a whole. The author analyzes the main provisions of Western liberalism, conservatism, Western European social democracy and draws corresponding parallels, reveals the relationship with those elements that make up financial statements. According to the results of the study, the author claims that the domestic professional community is on the verge of another wave of reforming accounting knowledge and accounting practice.
liberalism, conservatism, social democracy, accounting (financial) reporting, social orientation
1. Lavrinenko V.N. Issledovanie social'no-ekonomicheskih i politicheskih processov: uchebnik dlya bakalavrov / V. N. Lavrinenko, L. M. Putilova. - 3-e izd., pererab. i dop. - Moskva : Izdatel'stvo Yurayt, 2019. - 251 s.
2. Keyns Dzh. M. Konec laissez-faire // Istoki. Vyp. 3 M.: Vysshaya shkola ekonomiki, 1998.
3. Mayer T. Transformaciya social-demokratii. Partiya na puti v XXI vek: per. s nem. M.: Pamyatniki istoricheskoy mysli, 2000.
4. Orlov B. Na perekrestkah sud'by. M.: INION RAN, 2000.
5. Pobedonoscev K. Velikaya lozh' nashego vremeni. M.: Russkaya kniga, 1993.
6. Hendriksen E.S., Van Breda M.F. Teoriya buhgalterskogo ucheta: Per. s angl./Pod red. prof. Ya.V. Sokolova. - M.: Finansy i statistika, 2000. - 576 s.
7. Postanovlenie Pravitel'stva RF ot 06,03,1998 № 283 «Ob utverzhdenii Programmy reformirovaniya buhgalterskogo ucheta v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti» [Elektronnyy resurs]. - http://www.consultant.ru/document/cons_doc_LAW_18125/ce5b9b9c12bb2ed03c196ffed984e3e630715da9/
