Концептуальные основы бухг алтерского учета в исторической ретроспективе: англо-американский подход

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 2 (13), 111-118

Abstract: Historically, Russia's accounting system has been influenced by German scholarship on the subject. The last ten years, however, have been marked by a change in priorities. The ideas of the Anglo-American accounting school now serve as models for the modernization of Russia's accounting system. A conceptual framework of accounting is essential to American forms of accounting regulation. As this is a new category for Russian specialists, this article gives a short review of its development in the United States.

Date: 2003
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