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KV #19905-9705 PR dated 02.04.2013.

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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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ЕДРПОУ 05481984

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

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Liburkina L. M.

CATALOG

BUSINESS INFORM №6-2018

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

45

Section: Accounting and Auditing
UDC 657.2
Kosata I. A.
The Primary Documents as Foundation of Accountance (p. 329 - 332)
The article is aimed at conducting a thorough analysis of the significant consequences for enterprise’s accountance, caused by the introduction of changes in the basic normative acts. The article also examines in detail the changes and their impact on accountance, since it is the primary documents most often make up the evidence base in case of litigation, because, although the primary documents are not the basic documents of accountance, in the decision of court cases they may be of the paramount importance. It has been proved that the harmonization of all legislative documents will help to avoid many disputes in court and facilitate the resolution of disputes concerning business activities.
Keywords: primary documents, accountance, court disputes, normative acts.
Tabl.: 2. Bibl.: 10.

Kosata Inna A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 6

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Reference to this article:
Kosata, Inna A. (2018) “The Primary Documents as Foundation of Accountance.” Business Inform 6:329–332.

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