Значение идентификации и ее применение в методологии бухгалтерского учета

Abstract

Compiler of financial statements is transforming information about economic events. Recognized of financial statements as the transparency are depending of quality was transforming this information. With this purpose compiler of financial statements realize of identification. Identification is logical method of professional judgment, which promote for requirement transparency information. Because at present time identification significance to methodology of accounting. However it was not always. In this article authors are looking importance to the identification through prism of evolution to the methodology of accounting. JEL: M41.