Conceptual Basics of Accounting Theory – Accounting Rules

Snejana Bacheva
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Snejana Bacheva: University of National and World Economy, Sofia, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2019, issue 3, 97-107

Abstract: At present, although the concept of account­ing is required in accounting theory and practice, there is still uncertainty about the substance of accounting rules, including the need for their in­troduction and use. The timeliness of the prob­lem is also due to the fact that accounting theo­ry usually circumvents or avoids the clarification of their nature, but goes directly to the list of types of accounting principles. This article at­tempts to answer what the accounting rules are, why they appear, how they are presented, and what they affect.

Keywords: accounting rules; accounting principles; accounting concepts; accounting conventions (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:iisabg:y:2019:i:3:p:97-107

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