Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Accounting and Analysis: Current Challenges and Trends

Authors
Valery V. Kovalev, Vitaly V. Kovalev
Corresponding Author
Valery V. Kovalev
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.25How to use a DOI?
Keywords
Conceptual framework, accounting, analysis
Abstract
In recent decades, the organization, administration and functioning of the methodology of accounting systems and analysis are under significant changes. In particular, the introduction of the American model of administrative and methodological management in the area of accounting is becoming a worldwide trend. The article deals with the main ideas in the formation of the accounting regulators' economic and methodological orientation, studied the relation of scientific and practical aspects of accounting. Particular attention is paid to the various interpretations of the financial analysis, as well as its relationship with modern accounting. It showed a modern trend in the transformation of the traditional financial reporting towards strengthening information-analytical component. Article logic assumes its structure, namely, the wording of the individual interconnected synthesis and definitions.
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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.25How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Valery V. Kovalev
AU  - Vitaly V. Kovalev
PY  - 2016/12
DA  - 2016/12
TI  - Accounting and Analysis: Current Challenges and Trends
BT  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.25
DO  - https://doi.org/10.2991/icaat-16.2016.25
ID  - Kovalev2016/12
ER  -