FULL DISCLOSURE AS THE ACCOUNTING PRINCIPLE AND THE REQUIREMENT TO ACCOUNTING INFORMATION IN THE ENTERPRISE MANAGEMENT SYSTEMJournal: Academic Bulletin "Economics and Region" (Vol.4, No. 47)
Publication Date: 2014-07-02
Authors : O. S. Vysochan;
Page : 7-11
Keywords : principle of full disclosure; requirement of significance; accounting information; users of financial statements.;
The article is devoted the practical using the accounting principle of full disclosure. The paper also analyzes the differences and similarities between completeness and significance of accounting information that circulates in the system of management. Conclusions have been made regarding the will, opportunities and abilities of an accountant as the key attributes of forming the complete information for management purposes.
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