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Scientific journal Vestnik NSUEM

2016 year, number 4

FACTS AND EVENTS IN ACCOUNTING

A.E. Kovalev
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: , , , , , , , , 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.