DISCLOSURE OF TRANSACTION EXPENDITURE IN FINANCIAL AND MANAGEMENT REPORTING
The article considers and analyzes the existing views of domestic and foreign scholars on the category of transaction costs, starting from the founders of the institutional theory, the neoclassical theory, and the modern view of the scholars. The issue of the feasibility of using the category of transaction costs in the theory and practice of accounting, their reflection in the registers of accounting, financial and managerial reporting is considered. The main factors that complicate the use of transaction costs in the theory of accounting, and especially their reflection in the financial statements, are determined.