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Money measurement of accounting objects: Controversial considerations

Vol. 22, Iss. 8, AUGUST 2019

Received: 25 December 2018

Received in revised form: 9 July 2019

Accepted: 23 July 2019

Available online: 15 August 2019

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: М41

Pages: 909–920

https://doi.org/10.24891/ia.22.8.909

Bodyako A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation
anna.bodyako@inbox.ru

https://orcid.org/0000-0002-2788-8893

Subject This article discusses the money measurement of accounting objects.
Objectives The article aims to formulate a definition of the money measurement of accounting objects taking into account the views of researchers on this issue.
Methods For the study, I used the methods of analysis and synthesis, generalization, hypothesis, and the systems approach.
Results The article identifies certain problems of the formation of money measurement of accounting objects and presents an opinion that the money measurement of accounting objects and the principles of its application in accounting and analytical processes are considered as an organic whole.
Conclusions and Relevance The article concludes that the quality of accounting information and therefore, the results of internal corporate control and analysis necessary for making management decisions depend on the scientific validity and complete implementation of the principles of money measurement of accounting objects. The theoretical significance of the study is to clarify the money measurement of accounting objects, establish the relationship between different types of assessment in accounting, reporting, and disclosure, which can be applied in theory of accounting.

Keywords: monetary measurement, accounting object, inventory control, analytical process, information assessment

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