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International Accounting
 

The tendencies of development of accounting theory in the english-speaking countries

Vol. 13, Iss. 8, JULY 2010

Available online: 20 July 2010

Subject Heading: Foreign experience

JEL Classification: 

Legenchuk S.F. Candidate of economic sciences, associate professor, associate professor of the department of analysis and statistics, Zhytomyr State Technological University, Ukraine
Legenchyk@list.ru

The features and the perspective directions of development of accounting theory in the English-speaking countries in modern conditions have been researched.

Keywords: scientific theory, normative theory, positive theory, accounting theory, Anglo-American accounting model

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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