ECONOMIC NATURE AND CONTENTS OF HOME EQUITY IN DIFFERENT ACCOUNTING SYSTEMS
Interest satisfaction of different user groups of accounting information requires corresponding variations of accounting conceptions which are reflected in the existing systems of accounting types: financial, tax and management. Owing to the differences of accounting paradigms in each of these systems economic nature and contents of the category "home equity" are interpreted in different ways.
Keywords: home equity, accounting (financial) reports, tax accounting, management accounting.
Tatyana N. Kurysheva, senior lecturer of the Syzran branch of Samara State University of Economics.