A New Insight into Financial Accounting of Information Society
Journal Title: Бізнес Інформ - Year 2015, Vol 4, Issue 0
Abstract
The article is aimed at studying the financial accounting as an institution of disclosure of financial information, oriented towards external users, i.e. sustainable activity implementing the informational function of finance. Effective development of such activities and the proper use of its results by the society are possible subject to understanding of essence of financial accounting, its differences from the book-keeping, specifics of its users and information products. In the today's society an institution of disclosure of information is being gradually established and this is an objective process, indispensable to the formation of such important manifestations of the information age, as innovation economy and civil society. The article studies the difference of accounting as an institution of disclosure of information from the book-keeping; also the user group for financial accounting services as well as specific features of the information products are explored. At the beginning of the XXІ century, financial accounting has become a topical theme not only for corporate finance and financial markets, but also for State finance and local government authorities.
Authors and Affiliations
Nadiya Ryazanova
Keywords
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