FACTS AND EVENTS IN ACCOUNTING
A.E. Kovalev
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: События, факты, хозяйственные процессы, экономические процессы, факты хозяйственной жизни, факты экономических процессов, система бухгалтерской информации, бухгалтерский учет, events, facts, household processes, economic processes, facts of economic life, facts of economic processes, accounting information system, accounting
Abstract
The article considers the eventful approach to the description of the economic processes and related notions: «facts of economic life», «facts of household processes» and «facts of economic processes». It is defined that facts are special cases of events. The necessity for registration of three types of events (events of economic processes, events of monitoring of economic processes and events of data entry into the accounting information system) is considered. It is suggested to expand the accounting information system by current events and planned and anticipated events, and not only facts of economic processes.
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