СОЦІАЛЬНІСТЬ – НЕОБХІДНА ЯКІСНА ХАРАКТЕРИСТИКА ФІНАНСОВОЇ ЗВІТНОСТІ

Abstract

The article is devoted to objective analysis of qualitative characteristics of financial reporting for international and national accounting standards in accenting on the social component of economic activity. Given the market conditions are economic management the article the first time offered a new interpretation of the principle of accounting in view of the social purpose of accounting. The basic differences of qualitative characteristics of financial statements in accordance with national and international accounting standards. The comparison of the old and new orders for financial reporting in terms of enhancing the degree of reflection of accounting information a social nature. As a result the author proposed a new qualitative characteristics of financial reporting «social» will combine the qualitative characteristics which on the recommendation the international standards are not included in the national (essence, honesty, neutrality) and expand the social meaning under the mapping of accounting information on accounts, economic operations and financial reporting.