BUSINESS INFORM №4-2015

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Section: Finance, Money Circulation and Credit
UDC 336.011;336.012.23
Ryazanova N. S.
A New Insight into Financial Accounting of Information Society (p. 244 - 254)
The article is aimed at studying the financial accounting as an institution of disclosure of financial information, oriented towards external users, i.e. sustainable activity implementing the informational function of finance. Effective development of such activities and the proper use of its results by the society are possible subject to understanding of essence of financial accounting, its differences from the book-keeping, specifics of its users and information products. In the today's society an institution of disclosure of information is being gradually established and this is an objective process, indispensable to the formation of such important manifestations of the information age, as innovation economy and civil society. The article studies the difference of accounting as an institution of disclosure of information from the book-keeping; also the user group for financial accounting services as well as specific features of the information products are explored. At the beginning of the ХХІ century, financial accounting has become a topical theme not only for corporate finance and financial markets, but also for State finance and local government authorities.
Keywords: institution of financial information disclosure, information function of finance, users of financial information, accounting, disclosure of information, finance, financial accounting, accounting
Fig.: 1. Bibl.: 28.

Ryazanova Nadiya S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Markets, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Ryazanova, Nadiya S. (2015) “A New Insight into Financial Accounting of Information Society.” Business Inform 4:244–254.

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