Moskva, Moscow, Russian Federation
The article examines the current stage of development of the accounting system and accounting (financial) reporting. The author, based on the analysis of the logical and methodological principles of cognition, comes to the conclusion that the classical, fundamental criteria accompanying the receipt of scientific results have been violated. The symbiosis of logic and imitative logic, against the background of the corresponding scientific justification, leads to the receipt of pseudo-results of research. However, the presence of priority groups of users of accounting (financial) statements allows for a further process of "modernization" of accounting knowledge.
methodological principle, principle of objectivity, principle of certainty, class interests, probabilistic assessments, pseudoscience
1. Bor M.Z. Osnovy ekonomicheskih issledovaniy. Logika, metodologiya, organizaciya, metodika. - M.: Izdatel'stvo "DIS", 1998. - 144 s.
2. Val'tuh K.K. O razrabotke veroyatnostnoy ekonomicheskoy teorii // Vestnik Rossiyskoy akademii nauk. - 2008. - T. 78. - № 1.
3. Val'tuh K.K. Teoriya stoimosti: statisticheskaya verifikaciya, informacionnoe obobschenie, aktual'nye vyvody // Vestnik RAN. - 2005. - № 9.
4. Ivlev Yu.V. Logika i issledovaniya v oblasti logiki // Izvestiya MGTU MAMI. - 2014. - T. 5 - № 3 (21).
5. Kolesnik A.A. 1000 samyh vazhnyh mysley v istorii chelovechestva / A.A. Kolesnik. - 2-e izd. dop. i pererab. - M.: Eksmo, 2013. - 336 s.
6. Solou R. Teoriya rosta i diskussii o ney. Nobelevskaya lekciya 8 dekabrya 1987 g. // Mirovaya ekonomicheskaya mysl' skvoz' prizmu vekov v 5 tomah. T.V. Vsemirnoe priznanie. Lekcii nobelevskih laureatov. Kn. I. - M.: Mysl', 2004.
7. Snowdon B., Vane H.R. (eds.). An Encyclopedia of Macroeconomics. Edward Elgar, 2002.
8. Ustav Fonda razvitiya buhgalterskogo ucheta "Nacional'nyy negosudarstvennyy regulyator buhgalterskogo ucheta "Buhgalterskiy metodologicheskiy centr" [Elektronnyy resurs]. - http://bmcenter.ru/users/3078/photos/editor/Ustav_Fonda_BMC-2016.pdf
9. Federal'nyy zakon "O buhgalterskom uchete" ot 06.12.2011 № 402-FZ (402-FZ) [Elektronnyy resurs]. - http://base.garant.ru/70103036/9e3305d0d08ff111955ebd93afd10878/
10. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 13 "Ocenka spravedlivoy stoimosti" [Elektronnyy resurs]. - https://minfin.gov.ru/ru/perfomance/accounting/mej_standart_fo/standard/kons_msfo/?id_38=117324mezhdunarodnyi_standart_finansovoi_otchetnosti_ifrs_13_otsenka_spravedlivoi_stoimosti
