Abstract

Methodological issues of accounting of economic transactions and events are most directly related to the degree of disclosure and reliability of accounting (financial) reporting data with respect to the resources of the organization. The author believes that not always and not all information should be presented to a wide range of users. In particular, we are talking about state aid, which comes to our legal entities. Th e article provides justification for such arguments and suggests a version of the changes necessary to introduce into the current methodology of accounting for state aid organizations.

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