METHODICAL APPROACHES RECOGNITION IN ACCOUNTING AND REPORTING OF INDICATORS FOR ASSESSING THE QUALITY OF ACCOUNTING INFORMATION

Abstract

The content of the concept of «quality of accounting and analytical information» is considered, the methodological approaches of quantitative assessment of its quality are summarized. Main thesis of the financial statements that characterize its quality are determined. The subaccounts, which is recommended to account the cost of generalization accounting and analytical information on the reporting date and the preparation of indicators in the financial statements, are highlighted.