ACCOUNTING SCIENCE AND BOOKKEEPING: CONCEPTUAL PROBLEMS OF THE PRESENT
Abstract and keywords
Abstract (English):
The article, through the historical analysis of the development of the national accounting system, explores the current state of accounting science and practice. Attention is focused on the essence of the terminological meaning of accounting and bookkeeping, various points of view on the existence of fundamental differences between accounting science and practice are given. Considering accounting from the standpoint of the philosophy of science, the author reveals violations in the observance of the methodological principles of the formation of the theory and the implementation of practical activities in accounting.

Keywords:
international financial reporting standards, principles of realistic thinking, empirical and theoretical level of thinking, theoretical level of scientific thinking
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