Preview

Newsletter of North-Caucasus Federal University

Advanced search

The influence of the economic and legal concepts of an organization's assets on their interpretation in retrospect and modern conditions

https://doi.org/10.37493/2307-907X.2023.1.1

Abstract

The ambiguous interpretation of economic, legal concepts, static, dynamic theories of the organization's assets in the Russian and foreign literature in the historical and modern period of development justifies the need for their scientifically based argumentation and implementation. It is important to use the most effective concepts, theories of the organization's assets from the position of determining the real directions of their development, improvement, which justifies the relevance and timeliness of the study. The conducted research states that the problematic aspect implies the presence of many positions, discussions on the applicability of the economic, legal concepts of assets, their static, dynamic theories, which requires a detailed comparison of the economic and legal concepts of the assets of the organization from the standpoint of static and dynamic theories. With the help of general scientific and special methods was carried out, which made it possible to identify their essential provisions that can be developed in modern the period of development.

In the field of research a comparison of the legal and economic concepts of the assets of an organization within the framework of static and dynamic theories was carried out; the dynamic theory of the assets of an organization within the framework of legal and economic concepts was considered. As a result it is established that on the basis of an optimal combination of economic and legal concepts of assets within the framework of static and dynamic theories, it is possible to form a concept of a digital asset characterized by such criteria as obtaining economic benefits, ownership of the asset, immateriality, etc.

About the Author

M. V. Galasova
North-Ossetian state University named after K. L. Khetagurov
Russian Federation

Marina Galasova - candidate sciences, associate professor of finance, accounting and taxation department



References

1. Koncepciya buhgalterskogo ucheta v rynochnoj ekonomike Rossii (The concept of accounting in the market economy of Russia) : odobrena Metodologicheskim sovetom po buhgalterskomu uchetu pri Minfine RF, Prezidentskim sovetom IPB RF 29.12.1997. - Dostup iz SPS Garant (data obrashcheniya: 10.09.2022).

2. Arinushkin, N. S. K voprosu ob analize balansa (konspektivnoe izlozhenie) (On the issue of balance sheet analysis (summary)) / N. S. Arinushkin. - Samara : Izdanie ob"edineniya rabotnikov ucheta pri Samarskom gubotdele soyuza sovtorgsluzhashchih, 1927. - 103 s.

3. Barac, S. M. Kurs dvojnoj buhgalterii (Double Bookkeeping Course) / S. M. Barac. - Sankt-Peterburg : Tipografiya M. M. Stasyulevicha, 1905. - 681 s.

4. Bernstajn, L. A. Analiz finansovoj otchetnosti: teoriya, praktika i interpretaciya (Analysis of financial statements: theory, practice and interpretation) / L. A. Bernstajn; per. s angl. pod red. I. I. Eliseeva. -Moskva : Finansy i statistika, 1996. - 624 s.

5. Konceptual'nye osnovy finansovoj otchetnosti (Conceptual foundations of financial reporting). - URL: http://www.consultant.ru/document/cons_doc_LAW_160581/ (data obrashcheniya 10.09.2022 g.).

6. Kulikova, L. I. Aktuarnyj balans i ispol'zovanie ego dannyh dlya ocenki finansovogo polozheniya predpriyatiya kak imushchestvennogo kompleksa (Actuarial balance sheet and the use of its data to assess the financial position of an enterprise as a property complex) : monografiya / L. I. Kulikova, N. B. Semenihina. - Moskva : Nauchnaya biblioteka, 2013. - 88 s.

7. Kulikova, L. I. Interpretaciya aktivov organizacii v sootvetstvii s buhgalterskimi koncepciyami (Interpretation of an organization's assets in accordance with accounting concepts) / L. I. Kulikova // Mezhdunarodnyj buhgalterskij uchet. - 2016. - № 21 (411). - URL: https://cyberleninka.ru/article/n/interpretatsiya-aktivov-organizatsii-v-sootvetstvii-s-buhgalterskimi-kontseptsiyami (data obrashcheniya 10.09.2022 g.).

8. Kulikova, L. I. Uchet osnovnyh sredstv: sovremennaya koncepciya i tendencii razvitiya (Accounting of fixed assets: modern concept and development trends) / L. I. Kulikova. - Kazan' : KFEI, 2000. - 308 s.

9. Manujlenko, V. V. Osnovnye napravleniya razvitiya koncepcij formirovaniya aktivov v retrospektive i sovremennyh usloviyah (The main directions of the development of asset formation concepts in retrospect and modern conditions) / V. V. Manujlenko, M. V. Galazova // Nauchnyj vestnik : finansy, banki, investicii. -2021. - № 3 (56). - S. 110 - 118.

10. Met'yus, M. P. Teoriya buhgalterskogo ucheta (Accounting theory) / M. P. Met'yus, M. H. B. Met'yus ; per. s angl. pod red. YA. V. Sokolova, I. A. Smirnovoj. - Moskva : Audit ; YUNITI, 1999. - 663 s.

11. Nidlz, B. Principy buhgalterskogo ucheta (Accounting principles) / B. Nidlz, H. Anderson, D. Anderson ; per. s angl. pod red. YA. V. Sokolova. - Moskva : Finansy i statistika, 1993. - 496 s.

12. Nikolaev, I. R. Problemy real'nosti balansa (Problems of balance reality) / I. R. Nikolaev. - Leningrad : Ekonomicheskoe obrazovanie, 1926. - 109 s.

13. Oberbrinkmann, F. Sovremennoe ponimanie buhgalterskogo balansa (Modern understanding of the balance sheet) / F. Oberbrinkmann ; per. s nem. pod red. YA. V. Sokolova. - Moskva : Finansy i statistika, 2003. - 416 s.

14. Pyatov, M. L. Teorii balansa i ih znachenie dlya praktiki (Balance theories and their significance for practice) / M. L. Pyatov ; Sankt-Peterburgskij gosudarstvennyj universitet // Buh.1C. - 2006. - № 2.

15. Rishar, Z. H. Buhgalterskij uchet: teoriya i praktika (Accounting: theory and practice) / Z. H. Rishar ; per. s fr. pod red. YA. V. Sokolova. - Moskva : Finansy i statistika, 2000. - 160 s.

16. Rudanovskij, A. P. Novoe napravlenie schetovodstva (A new direction of accounting) / A. P. Rudanovskij. -Moskva : Tipo-litografiya I. F. Smirnova, 1914. - 40 s.

17. Rudanovskij, A.P. Principy obshchestvennogo schetovedeniya (Principles of public accounting] / A. P. Ru-danovskij. - Moskva : Makiz, 1925. - 271 s.

18. Stockij, V. I. Balans promyshlennogo predpriyatiya i ego analiz (Industrial enterprise balance sheet and its analysis) / V. I. Stockij. - Moskva ; Leningrad : OGIZ ; Gos. izd-vo polit. literatury, 1941. - 127 s.

19. Utekhin, N. Sel'skohozyajstvennoe schetovodstvo (Agricultural accounting) / N. Utekhin. - Sankt-Peterburg : Izdanie A. F. Devriena, 1897. - 296 s.

20. Hendriksen, E. S. Teoriya buhgalterskogo ucheta (Accounting theory) / E. S. Hendriksen, M. F. Van Breda; per. s angl. pod red. Ya. V. Sokolova. - Moskva : Finansy i statistika, 1997. - 576 s.


Review

For citations:


Galasova M.V. The influence of the economic and legal concepts of an organization's assets on their interpretation in retrospect and modern conditions. Newsletter of North-Caucasus Federal University. 2023;(1):5-13. (In Russ.) https://doi.org/10.37493/2307-907X.2023.1.1

Views: 223


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2307-907X (Print)