THEORETICAL BACKGROUND OF REFLECTION IN ACCOUNTING AND REPORTING OF BUSINESS PROCESSES ON MODERNIZATION OF PRODUCTION
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Abstract
The article examines the issues of theoretical justification of expediency and the possibility of highlighting the modernization of production as a special object of accounting and analysis. Based on the conclusions formulated, the creation of a special information subsystem and the basic accounting algorithm for modernization of production are shifted.
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References
Модернизация (Modernization) [Электронный ресурс] – Режим доступа: http://www.forexaw.com/TERMs/Industry/Technology/l810_Модернизация. – Дата доступа: 09.05.2015;
Модернизация производства [Электронный ресурс].
Панков, Д.А. Бухгалтерский анализ модернизации / Д.А. Панков, И.В. Матюш, – Минск 2015. –200 с.
Пятов, М.Л., Концептуальные основы международных стандартов финансовой отчетности / М.Л. Пятов, И.А. Смирнова – М. : 1С-Паблишинг, 2008. – 198 с.
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