ACCOUNTING REPORTING AS A LEARNING MODEL

Accounting reporting is used for decision-making by a wide range of users, so there is a problem to gain knowledge about the content and methods of generating reporting indicators, without which it is impossible to correctly interpret information about the company. The developed authoring learning methodology clearly demonstrates that profit cannot be interpreted as money, and depreciation cannot be interpreted as funds for reconstruction of fixed assets, so it has a positive impact on solving the problem of terminological uncertainty.