Accounting reality as a subject of institutional research

Автори: 
Legenchyk S. F.

The existing approaches to understanding of essence of an accounting reality in
conditions of use of the concept of constraint multialternativeness have been analyzed. Analysis
of objective selection tools accounted for in accordance with the terms of the company. Argued
that the existence of differences between accounting and economic reality makes it necessary
inclusion of objects accounting components that allow to compensate for this difference.
Reveals the level of interconnection of methodological principles for financial and
business operations of their real meaning, the results of a critical analysis of the accounting
principles of design methodology. Have been proved, that existing approaches do not allow to
the full to characterize a parity between economic and accounting reality in conditions of use
of the concept of constraint multialternativeness. The usage of the synthesized approach to
understanding of accounting reality have been offered. Following approaches to the possibility
of building no alternative accounting methods based on the theory developed by his financial
capital. The law of a necessary variety of accounting methodology have been formulated.