Vyatka, Russian Federation
n the article the elements of the organization of accounting information, the relationship of which thanks to the criteria of efficiency and emergence allows to present in detail information system of preparation of accounting (financial) statements. Communication linkages arising from the transfer of information in the system having key importance for the efficient generating, processing and utilization of obtained information are validated.
efficiency, emergence, information system, accounting (financial) statements, management
1. Komlev N.G. Slovar´ inostrannykh slov. M.: Eksmo, 2006. – 672 s.
2. Azarskaya M.A. Professional´noe suzhdenie auditora v sisteme kontrolya kachestva audita / M. Azarskaya. Regional´naya ekonomika: teoriya i praktika. – 2009. – № 42. – S. 103-107.
3. Derevyashkin S.A., Voynorovich I.R. Raskrytie informatsii o riskakh v otchetnosti organizatsii / S. Derevyashkin, I. Voynorovich. Innovatsionnoe razvitie ekonomiki. – 2013. – №6 (17). – S. 214–217.
4. Mironova O.A., Dmitrakova N.D. Razvitie bukhgalterskogo ucheta i ego metodologicheskogo instrumentariya v sovremennykh usloviyakh / O. Mironova, N. Dmitrakova. Ekonomicheskie nauki. – 2012. – №89. – S. 148–156.
5. Naribaev K.N. Organizatsiya i metodologiya bukhgalterskogo ucheta v usloviyakh ASU: Monografiya. M.: Finansy i statistika, 1983. – 135 s.
6. Sabir´yanova L.R. Upravlenie riskami na osnove informatsii upravlencheskogo ucheta / L. Sabir´yanova. Innovatsionnoe razvitie ekonomiki. – 2013 – № 6 (17). – S. 218-222.
7. Sungatullina R.N. Audit effektivnosti organizatsii bukhgalterskogo ucheta v chasti ispolniteley uchetnogo protsessa / R. Sungatullina. Innovatsionnoe razvitie ekonomiki. – 2013 – №6 (17). – S. 178-186.
8. Tedozashvili L.T. Sungatullina R.N. Audit i otsenka organizatsii bukhgalterskogo ucheta: Monografiya. Kirov: Vyatskaya GSKhA, 2011. – 187 s.
