IDENTIFICATION OF THE FACTS OF ECONOMIC LIFE

Gomboeva Alla Nikolaevna

The article presents the results of identification of the term "fact of economic life", studied the components of the categorical apparatus, the establishment of boundaries separating the subject of research from other objects. Special attention is paid to the theoretical study of the economic essence of the facts of economic life and the modern development of the term under study. The materials for the study were scientific literature, textbooks, as well as regulatory documentation in the field of accounting. The research methods used are analysis, comparison, systematization and generalization on the research topic. To expand the boundaries of accounting and time space, we suggest using the term "facts of economic events" instead of the term under study. The key elements that make up the "fact of economic life" are identified. The influence of some components on the disclosure of the theoretical content of the fact is studied. The role of the categories "state", "event", "action" in the understanding of the term is defined.

Keywords:identification, fact of economic life, event, action, state, theory, components.