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Besides, one of key documents – the plan of introduction of the project is developed and approved. It contains the description of all phases of this process, with obligatory designation of terms, and calculation of necessary volume of resources. In the plan the expected results of introduction of the automated system are also displayed.

Transition of NBU to the international principles of accounting gave the chance to define the main requirements concerning usefulness of information intended for external and internal users. It first of all expediency which is defined by character of information, reliability and reliability, but also, its timely receiving.