On the Relationship Between the Theory of International Relations and Accounting Methodology-Reference-Cited by-同舟云学术

On the Relationship Between the Theory of International Relations and Accounting Methodology

Published:2023-03-28 Issue:1 Volume:9 Page:45-53
ISSN:1998-0701
Container-title:Auditor
language:en
Short-container-title:

Author:

Mislavskaya N.¹

Affiliation:

1. Financial University under the Government of the Russian Federation

Abstract

The article actualizes the importance of the methodology of accounting knowledge in the development of the state economy. The relationship and interdependence of the adoption of appropriate management decisions on the information generated within the framework of the national accounting system is shown. The question has been raised about the relevance of applying IFRS in the context of modern international relations. In this regard, the possibility of practical implementation of the fundamental qualitative characteristics of accounting (financial) statements, declared in IFRS, is considered. It is concluded that it is necessary to make changes to the methodology of the national accounting system and accounting (financial) statements, in order to increase the reliability of the financial and economic data provided by the accounting system.

Publisher

Infra-M Academic Publishing House

Subject

Computer Networks and Communications,Hardware and Architecture,Software

Reference19 articles.

1. Болдуин Д.А. Неолиберализм, неореализм и мировая политика // Вестник Московского университета, Серия 12. Политические науки. – 2012. – № 2., Bolduin D.A. Neoliberalizm, neorealizm i mirovaya politika // Vestnik Moskovskogo universiteta, Seriya 12. Politicheskie nauki. – 2012. – № 2.

2. Грачева А.Е. Бухгалтерский учет как основной источник информации, необходимой для гармоничного развития экономики // Экономический анализ: теория и практика. – 2005. – № 15 (48)., Gracheva A.E. Buhgalterskiy uchet kak osnovnoy istochnik informacii, neobhodimoy dlya garmonichnogo razvitiya ekonomiki // Ekonomicheskiy analiz: teoriya i praktika. – 2005. – № 15 (48).

3. Дасковский В., Киселев В. Об оценке эффективности инвестиций // Экономист. – 2007. – № 3., Daskovskiy V., Kiselev V. Ob ocenke effektivnosti investiciy // Ekonomist. – 2007. – № 3.

4. Зубарев В.С. О проблеме принятия решений в условиях искаженной информации // Вестник Российского нового университета, Сложные системы: модели, анализ и управление. – 2019. – № 2., Zubarev V.S. O probleme prinyatiya resheniy v usloviyah iskazhennoy informacii // Vestnik Rossiyskogo novogo universiteta, Slozhnye sistemy: modeli, analiz i upravlenie. – 2019. – № 2.

5. Ленин В.И. Полн. собр. соч. – М.: Изд-во полит. Литературы, 1970., Lenin V.I. Poln. sobr. soch. – M.: Izd-vo polit. Literatury, 1970.