??????? ?????????? ???????? ? ??????????????? ??????: ???? ?? ?? ???? ? ?????????????????? ??????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????? ?????????? ???????? ? ??????????????? ??????: ???? ?? ?? ???? ? ?????????????????? ??????????
Principles of historical value in accounting: be or not to be in the post-industrial economy? |
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| Creator |
????????, ?.?.
???????, ?.?. Legenchuk, S.F. Korolyuk, N.M. |
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| Subject |
?????????????? ?????
????????????????? ????????? ??????? ?????????? ???????? ? ?????? ?????????? ?????? ?????? ??????????? ?????? ?????? ?ccounting post-industrial economy historical cost in accounting International accounting model National accounting model |
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| Description |
?????????????? ???????? ???????? ?????????? ????????, ??????????? ???? ?????????? ? ??????????? ?? ???????????? ??????? ??????. ?????????? ??????? ?? ????????????? ?? ??????? ??????? ???????? ?????????? ????????, ????????? ???? ???? ? ??????? ?????? ? ?????? ???????? ?? ?????????????????? ?????????.
Essence of the principle of historical value as well as peculiarities of its implementation in international and national accounting models have been analyzed. Approaches to improving and directions of critics of the principle of historical value have been considered as well as its role in the accounting system under conditions of transition to the post-industrial economy has been identified. |
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| Date |
2016-09-13T12:35:54Z
2016-09-13T12:35:54Z 2011-04-04 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4751
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;2(20)
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| Publisher |
????
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