IN THE CONCEPTUAL BASIS OF ACCOUNTING
Abstract and keywords
Abstract (English):
Proposed to the article is the first of a series of articles on the study of conceptual basis of accounting. This series of articles is not intended to study for us such traditional concepts as an «object» and «method», as well as studies of the existing principles of the Framework. The purpose of the authors of this cycle ‑ to show how new concepts emerged relatively recently, changing conceptual basis of accounting and have a significant impact on the methodological basis of accounting standards. The first article focused on two concepts: the concept of fair value measurement of relevance for all financial accounting standards, and the concept of constructive obligation defining methodological basis accounting objects exchange transaction.

Keywords:
conceptual basis of accounting, concept of fair value measurement, concept of constructive obligation, method of separation of property in the balance sheet of the enterprise, monetary assets and monetary liabilities
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