THEORETICAL BACKGROUND OF REFLECTION IN ACCOUNTING AND REPORTING OF BUSINESS PROCESSES ON MODERNIZATION OF PRODUCTION

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Published: Jul 27, 2020
Keywords:
модернизация производства, отчетность, бухгалтерский учет, анализ production modernization, reporting, accounting, analysis

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I. MATSIUSH
Polotsk State University

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.

Article Details

How to Cite
MATSIUSH, I. (2020). THEORETICAL BACKGROUND OF REFLECTION IN ACCOUNTING AND REPORTING OF BUSINESS PROCESSES ON MODERNIZATION OF PRODUCTION. Vestnik of Polotsk State University. Part D. Economic and Legal Sciences, (14), 85-90. Retrieved from https://journals.psu.by/economics/article/view/2214
Issue
No. 14 (2019)
Section
Финансы и налогообложение. Бухгалтерский учет
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This work is licensed under a Creative Commons Attribution 4.0 International License.

References

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Пятов, М.Л., Концептуальные основы международных стандартов финансовой отчетности / М.Л. Пятов, И.А. Смирнова – М. : 1С-Паблишинг, 2008. – 198 с.