UDC 657.37
 
KUCHERENKO T.,
Candidate of Sciences (Economics), Associate Professor at Uman State Agrarian University
 
THE PRINCIPLE OF PREVALENCE OF ESSENCE OVER FORM IN FINANCIAL REPORTING
 
The article considers the terms of emergence, criteria of existence and order of formation of the proper information of the financial reporting according to principle of prevalence of essence over form. The interconnection of principle of prevalence of essence over with other principles of the financial reporting has been determined.

  THE PRINCIPLE OF PREVALENCE OF ESSENCE OVER FORM IN FINANCIAL REPORTING