Moskva, Moscow, Russian Federation
The article analyzes modern problems of economic science related to the predominant use of the hypothetico-de-ductive scientific method, both in the theory of economic disciplines and in the practical activities of accounting workers, auditors, and analysts of economic activities of organizations. Attention is focused on the mathematization of balance sheet indicators. It is proposed to clarify the definition of accounting (financial) statements in order to increase the useful-ness of information for making informed management and investment decisions.
regulatory methodology, accounting (financial) reporting, fair value, value in use, execution cost, current replacement cost
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