International Accounting

Abstracting and Indexing

Referativny Zhurnal VINITI RAS
Google Scholar

Online available



Cyberleninka (12 month OA embargo)

Money measurement of accounting objects: Controversial considerations

Vol. 22, Iss. 8, AUGUST 2019

PDF  Article PDF Version

Received: 25 December 2018

Received in revised form: 9 July 2019

Accepted: 23 July 2019

Available online: 15 August 2019


JEL Classification: М41

Pages: 909–920

Bodyako A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation

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


  1. Artemenko I.O. [Intra-economic control of organizations in connection with the imposition of sanctions and restriction of cooperation with Russia]. Lizing, 2015, no. 3, pp. 12–16. (In Russ.)
  2. Ponomareva S.V. [Interrelation between financial risk management and internal control]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2014, no. 1, pp. 60–65. URL: Link (In Russ.)
  3. Ponomareva S.V. [Strategically oriented indicators for the valuation of business]. Vestnik INZHEKONa. Seriya: Ekonomika, 2014, no. 2 (69), pp. 35–40. URL: Link (In Russ.)
  4. Druzhilovskaya T.Yu. [Estimated liabilities and provisions: Interpretation and accounting issues under the Russian and international standards]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2016, vol. 19, iss. 21, pp. 2–18. URL: Link (In Russ.)
  5. Karpova N.N., Azgal'dov G.G. [On an issue of application of the cost approach]. Voprosy otsenki, 2003, no. 2, pp. 33–37. (In Russ.)
  6. Rozhnova O.V. [Current assets and liabilities valuation issues at fair value]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2013, vol. 16, iss. 23, pp. 2–7. URL: Link (In Russ.)
  7. Polenova S.N., Bogdanova Yu.S. [About estimation on EQ­ uitable cost in accounting and reporting ]. Audit i finansovyi analiz = Audit and Financial Analysis, 2015, no. 1, pp. 58–60. URL: Link (In Russ.)
  8. Rogulenko T.M. [Theory of system of scientific knowledge of economic process and its role in the development of control now as a socio-economic system]. Vestnik Universiteta (Gosudarstvennyi universitet upravleniya), 2014, no. 3, pp. 173–177. URL: Link (In Russ.)
  9. Daskovskii V.B., Kiselev V.B. [Investment performance evaluation]. Ekonomist, 2007, no. 3, pp. 38–48. (In Russ.)

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 23, Iss. 2
February 2020