澄清会计基本概念的必要性与乌克兰会计理论的发展

S. Lehenchuk
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摘要

近年来,会计理论已经观察到乌克兰的系统性危机。表现在对《会计理论》课程缺乏深入的科学研究和开发新的教学辅助工具,既不能满足时代的要求,又不能考虑国家会计制度的发展现状。本文的目的是分析不同会计理论模型在基本会计概念上的差异,并找出乌克兰会计理论发展的问题和方向。揭示了立法文件在会计理论基础形成中的作用。理解乌克兰会计理论的三种主要模式(国家规范;按照国际财务报告准则规范;教育会计理论)已分配。分析了所选模型的来源特点和内容特征。在会计理论领域,科学家们进行了三个领域的研究。科学家对乌克兰会计理论的进一步发展缺乏明确的概念建议是有根据的。在规范立法分析的基础上,对会计基本概念缺乏共识的问题(商业交易;行动;事件)已被识别。为基本会计概念之间的关系分配了三个选项。由于对基本会计概念的本质和相关性存在多元理解而产生了两个主要问题(内容分类问题;内容时间解释的问题)。本文列举了国内外科学家对基本会计概念的错误解释。分析了《财务报告概念框架》和《国际财务报告准则》中基本会计概念之间关系的特殊性。根据SFAC第1号规定解释基本会计概念的特殊性。6 .“财务报表要素”已建立基础。明确会计基本概念的内容和相互关系,有必要修改国家会计立法。为了应对现代企业经济现实和会计监管制度的变化,有人提出通过增加会计方法要素的数量来发展国民会计理论,特别是通过将对象识别纳入会计方法要素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Necessity of Clarification of Basic Accounting Concepts and Development of Ukrainian Accounting Theory
In recent years, a systemic crisis has been observed in Ukraine in accounting theory. It manifests itself in the absence of deep scientific research and the development of new teaching aids for the course “Theory of accounting”, which would meet the requirements of the time and consider the current state of development of the national accounting system. The purpose of the article is to analyze the differences in basic accounting concepts in different models of accounting theory, and identify problems and directions for the development of accounting theory in Ukraine. The role of legislative documents in the formation of theoretical foundations of accounting has been disclosed. Three main models of understanding accounting theory in Ukraine (national normative; normative according to IFRS; educational accounting theory) have been allocated. Peculiarities of origin and content characteristics of each of the selected models have been analyzed. Three areas of research conducted by scientists in the field of accounting theory have been allocated. The lack of clearly defined conceptual proposals among scientists for further development of accounting theory in Ukraine has been grounded. Based on the analysis of normative legislation, the problem of lack of common understanding of basic accounting concepts (business transactions; actions; events) has been identified. Three options for the relation between basic accounting concepts have been allocated. Two main problems have been formulated, which arise due to the existence of a multivariate understanding of the essence and correlation between basic accounting concepts (content-classification problem; the problem of content-time interpretation). Examples of incorrect interpretations of basic accounting concepts by national and foreign scientists have been given. The peculiarities of the relation between basic accounting concepts in the Conceptual Framework for the Financial Reporting and IFRS have been analyzed. The peculiarities of the interpretation of basic accounting concepts according to SFAC no. 6 “Elements of financial statements” have been grounded. The necessity of making changes in the national accounting legislation to clarify the content and correlation between basic accounting concepts has been grounded. In response to modern changes in the economic reality of enterprises and the system of accounting regulation, it has been proposed to develop the national accounting theory by increasing the number of elements of the accounting method, in particular, by including the object identification to the elements of accounting method.
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