Логика концептуальных основ бухгалтерского учета

Ковалев Валерий Викторович
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Ковалев Валерий Викторович: СПбГУ

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2003, issue 4 (29), 69-78

Abstract: The conceptual framework of accounting is considered by the author as a model consisted of seven inter-related elements: (1) users' interests, (2) objectives of financial reporting. (3) qualitative characteristics of accounting information, (4) accounting postulates, (5) accounting principles, (6) basic accounting categories, and (7) accounting techniques. The logic of the relations among these elements is explained in this article.

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:15064360

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