MAIN APPROACHES TO UNIFICATION OF BUSINESS ENTITY''S ASSETS ACCOUNTING TOOLS IN INTERNAL MANAGEMENT SYSTEM
Article justifies the necessity of Russian Accounting Principles amplification in relation to the company's assets in the field of management accounting. Author highlights the ground for expansion the analytical aspects of assets transportation transactions in connection with responsibility for these actions. In relation to above said the author suggests the Russian GAAP resource's amplification in the sphere of fixed assets, intangible assets, inventory and financial investments. Purpose of suggestions is to enhance the informative aspects of accountancy in order to reflect the main factor of assets management, namely «effectiveness + responsibility» connection, in system mode.