Home  Journals  International Accounting  10(142) - 2010 August

Standardization of accounting: sources, becoming, principles

Available online: 20 August 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

In clause it is shown, that origin of standards at the beginning of a human civilization promoted their wide circulation and application not only in technical sphere, but also in book keeping. In any activity standardization, in opinion of the author, can exist in two forms: spontaneous and organized. On the basis of author's understanding of a principle in clause principles of standardization of book keeping are proved and opened.

Keywords: the most ancient countries, rational selection, standardization, standardization of accounting, a principle, principles of accounting

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ISSN 2311-9381 (Online)
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