THE ANALYSIS OF THEORETICAL APPROACHES CONCERNING DETERMINATION OF MONETARY MEANS ACCORDING TO THE ACCOUNTING STANDARDS

Abstract

The analysis of theoretical approaches concerning determination of “monetary means” concept andtheir classification in the economic literature and according to the accounting standards, has been considered in the article. Monetary means are the most available assets of the enterprise, which provide its necessary paying capacity, and it causes the necessity to get full information about their movement and balance in the enterprise to increase efficiency of their use and management.