Harmonization of accounting and the system of national accounts
Harmonization of accounting and the system of national accounts

Summary/Abstract: The article presents scientific grounds for the methodological development of the harmonization of accounting and the system of national accounts (SNA). The followings tasks are covered: a) certainly correlation and intercommunications of accounting and statistical account in modern terms; b) finding out pre-conditions to the harmonization of accounting and SNA; c) exposing the potential of accounting in relation to its harmonization with SNA; d) describing an approach to the concordance of the concepts of accounting and SNA for the harmonization of accounting information; e) systematizing the basic elements of accounting (financial) reports, tax accounting and SNA.

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