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CLASSIFICATION OF ACCOUNTING MODELS
Journal: Synergy of Science (Vol.11, No. 1)Publication Date: 2017-05-31
Authors : Gerasimenko A.A.;
Page : 0-0
Keywords : accounting; accounting models; historical formation of accounting systems; dynamic accounting model; static accounting model; macroeconomic accounting model.;
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Abstract
The processes of economy globalization, development of capital markets and the formation of transnational corporations, which began in the second half of the 20th century, led to unify the requirements for financial reporting and the development of national accounting standards. To integrate into the world economy, each state must decide to bring its system to the same standards that are recognized throughout the world.
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Last modified: 2017-05-09 05:29:32