Orlova O. Legal regulation of accounting and financial records of economic agents

The general description of the economic agents' property and legal regulation of accounting of economic agents have been given here. The content of the concept "property status of the economic agent" and its correlation with the concept "financial status of the economic agent" have been determined. Concepts and elements of business accounting and their correlation have also been determined. Particular attention has been paid to the problem of correlation and harmonization of accounting and tax accounting of the economic agent. The concept of accounting, its aim and basic principles have been determined and found out.