Abstract (English):
This monographic study is devoted to one of the most pressing problems of the rule of law - to determine the nature and forms of interaction of accounting and legal aspects in the accounting of economic entities. The essential elements of accounting and its methodology, the features of legal analysis of the facts of economic life, the specifics of the practical implementation of professional competences of accounting and legal nature are considered. Considerable attention is paid to determining the impact of risks on the implementation of accounting, its organization and improvement. For researchers, specialists of accounting and economic profile, other specialists, as well as graduate students and students.