TY JOUR TI Realizing of Model Conception As an Instrument of Accounting Practice Development (part 1) KW model conception KW accounting model KW accounting system entropy KW true and fair view KW account professional judgment KW balance conception KW accounting politics KW accounting practice problems KW accounting regulative KW module construction of accounting regulative. JO Auditor AU Ustinova, Y.I. PY 2016 IS 2 PB INFRA-M Academic Publishing LLC.