Abstract
For proper accounting and reporting, a clear understanding of the values that can be applied in these areas is necessary. Such an understanding certainly gives the classification of values in accounting and reporting. At the same time, as our studies have shown, today there is no single holistic classification of these values. This article is devoted to the creation of such a classification. As research methods, we used the following: analysis and synthesis, grouping method, comparison, analogy method, logical approach, systematic approach. As a result of the research, we have proposed a comprehensive classification that covers all the most important aspects of values in accounting and reporting (including forty-five classification features), meeting the requirements of modern times. The results presented in this paper will be useful to a wide range of readers interested in various problems of modern accounting and reporting, including the values of accounting objects and reporting elements. The results obtained in this article can also be used in the educational process of higher educational institutions and in the practical work of accounting departments. In addition, the results of this study can be used in the development and improvement of relevant regulatory documents on accounting and reporting.
Published Version
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