Accounting Theory and Accounting Practice: Science School of Y. V. Sokolov

Abstract

The article considers the theses of professor Y. V. The Sokolov’s (1938–2010) works concerning identifying the matter of accounting, determining limits of accounting methodology capabilities, users’ perceiving of accounting information, and reflect of economic actors to the accounting statements contents. In particular, the theory of economic life fact stratum, the category of «accounting paradox», and the method of «accounting demystification» introduced by professor Y. V. Sokolov are analyzed.

Keywords:

theory, accounting, information, paradox, economics, society, information user