English
Русский
Pages:
122-129
UDC Code:
657.1.012.1
Rubric:
The finishing article of a cycle begins with the itemized critical comment of provisions final, the fourth, the section of new edition of Conceptual bases of the financial reporting – the document which is the theoretical annex to international accounting standards. Summing up the results, authors of article express the opinion on the current state of an Anglo-American accounting thought.
Files:
References:
1. Slovar inostrannyh slov. M.: Rus. yaz., 1993. 740 s.
2. Baranov P.P. Razvitie koncepcii professionalnogo suzhdeniya v audite: teoriya i metodologiya: dis. ... d-ra ekon. nauk. Novosibirsk: NGUEU, 2013. 290 s.
3. Entoni R., Ris Dzh. Uchet: situacii i primery. M.: Finansy i statistika, 1993. 558 s.
4. Hendriksen E.S., Van Breda M.F. Teoriya buhgalterskogo ucheta. M.: Finansy i statistika, 1997. 576 s.
5. Kovalev V.V., Kovalev Vit.V. konceptualnye osnovy buhgalterskogo ucheta: logika evolyucii // Vestnik Sankt-Peterburgskogo universiteta. Ser. 5: Ekonomika. 2015. Vyp. 4. S. 117-152.
2. Baranov P.P. Razvitie koncepcii professionalnogo suzhdeniya v audite: teoriya i metodologiya: dis. ... d-ra ekon. nauk. Novosibirsk: NGUEU, 2013. 290 s.
3. Entoni R., Ris Dzh. Uchet: situacii i primery. M.: Finansy i statistika, 1993. 558 s.
4. Hendriksen E.S., Van Breda M.F. Teoriya buhgalterskogo ucheta. M.: Finansy i statistika, 1997. 576 s.
5. Kovalev V.V., Kovalev Vit.V. konceptualnye osnovy buhgalterskogo ucheta: logika evolyucii // Vestnik Sankt-Peterburgskogo universiteta. Ser. 5: Ekonomika. 2015. Vyp. 4. S. 117-152.
