CONCEPTS OF FINANCIAL RESULTS FORMATION AS ACCOUNTING OBJECTS
DOI:
https://doi.org/10.31713/ve1202013Keywords:
profit, financial result, reporting, static balance theory, dynamic balance theory.Abstract
The article examines the approaches of the financial results formationas accounting objects from a historical point of view and their comparisonwith modern economic realities. The syntactic, semantic and pragmaticprofit concept display as a result of entities activity is disclosed. Static anddynamic balance theory is given. It is established that the modern reportingforms used in domestic and world practice are based on the organiccombination of static and dynamic balance theories, which increases thedegree of reliability of accounting information.References
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