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The financial result of economic subject’s activity and its place in the system of financial accounting

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Abstract

The research was carried out with financial support from the Russian Foundation for Basic Research and administration of Krasnodar territory within the frame of scientific project 16‑46‑230131. The present paper presents the approaches to determination of financial result in accounting system of commercial entity. The pertainance of the financial result variants to the subsystems of financial, managerial and tax accounting is specified, with the reference to aims of its calculation in the different accounting information spaces of organization. The substantiation is given to applicability of the elements of financial accounting method to formation of financial result of economic subject’s activity. The basic result of research has become the determination of financial result as a derived object of financial accounting, the value appraisal of which is predetermined by the valuation of assets and liabilities, changeable upon the incurrence of receipts and expenditures.