Concepts of the International Classification of Accounting Types

Journal: Visnyk of Dnipropetrovsk University. World Economy and International Economic Relations (Vol.20, No. 4)

Publication Date: 2012-03-12

Authors : N.M. Ismayilov; E.E. Kurbanov;

Page : 69-79

Keywords : accounting; financial accounting; managerial accounting; creative accounting; social accounting; cameral accounting; actuarial accounting; reporting; dynamic and static reports.;

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Abstract

The international concepts of classification of book keeping kinds are considered and their comparative analysis is carried out. The influence of kinds of book keeping on formation of financial results of the enterprises activity is established. The necessity of introduction at the enterprises creative and social account, account of human resources is proved.

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Concepts of the International Classification of Accounting Types

Abstract

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