employee
Pushkin, St. Petersburg, Russian Federation
The article reveals the definition of quality in the accounting and reporting system of relations «economic entity – stakeholders» to develop the estimates and sequence quality accounting and financial information for its users appropriate
quality, accounting financial information, consumer information, stakeholders, the reporting an economic entity, accounting financial statements, proper user accounting and financial reporting, outsiders, insiders, auditors, utility, trust.
1. O bukhgalterskom uchete [Elektronnyy resurs] : feder. zakon ot 6 dek. 2011 g. №402-FZ. Dostup iz sprav.-pravovoy sistemy «Konsul´tantPlyus».
2. Ob odobrenii Kontseptsii razvitiya bukhgalterskogo ucheta i otchetnosti v RF na srednesrochnuyu perspektivu [Elektronnyy resurs] : prikaz M-va finansov RF ot 1 iyulya 2004 g. №180. Dostup iz sprav.-pravovoy sistemy «Konsul´tantPlyus».
3. Ayzele V. Balansy [Tekst] / V. Ayzele. Ekonomika predpriyatiya : ucheb. dlya vuzov ; per. s nem. ; pod red. F.K. Bea i dr. ; [per. k.e.n., prof. V.A. Antonov i dr.]. – M. : INFRA-M, 1999. – 928 s. : il. (Universitetskiy uchebnik).
4. Institutsional´naya ekonomika: novaya institutsional´naya ekonomicheskaya teoriya [Tekst] : ucheb. / pod obshch. red. d.e.n., prof. A.A. Auzana. – M. : INFRA-M, 2010. – 416 s.
5. Kachestvo v XXI veke: rol´ kachestva v obespechenii konkurentosposobnosti i ustoychivogo razvitiya [Tekst] / red.-sost.: T. Konti, E. Kondo, G. Vatson. – M. : Standarty i kachestvo, 2005. – 279 s. (Prakticheskiy menedzhment).
6. Kovalev V.V. Finansovyy analiz: metody i protsedury [Tekst] / V.V. Kovalev. – M. : Finansy i statistika, 2001. – 560 s.
7. The conceptual framework for financial reporting (issued by the IASB in September 2010).
8. International accounting standard 1 «Presentation of financial statements». 2005 Edition.
9. International standard on auditing 315 «Identifying and assessing the risks of material misstatement through understanding the entity and its environment».
