Ryazanova N. Financial Accounting in the Modern Information Society: Theory and Practice

Based on the attributive concept of information the information concept of finance formulated. Theoretical and institutional pillars of financial accounting, its evolution during the last century, and perspectives in Ukraine investigated in the thesis. Financial accounting shows as systematic activities on detection, collection, analysis, and presentation to different information products and services, which contain exclusively opened information in acceptable and convenient for users forms and methods. The information is opened because contains not restricted by access information that does not belong to the confidential, secret or official. Jointly with the managerial accounting, the financial accounting creates the holistic information subsystem of finance. Bookkeeping is the information infrastructure subsystem of the last one. Tax accounting investigated as a subsystem of the financial and the managerial accounting. Its peculiarities, functions and role of the tax accounting in the modern macro- and microeconomics discovered based on the information concept of finance, institutionalization concept, and modern knowledge of the phenomenon of information.