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International Accounting
 

Formation of international models of the financial account

Vol. 14, Iss. 14, APRIL 2011

Available online: 11 April 2011

Subject Heading: ON THE WAY AND TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Zimakova L.A. The doctor of economics, the senior lecturer of chair «Book keeping», The Belgorod state university, Formation of international models of the financial account
zima@belnet.ru

Kostyakova Y.V. The post-graduate student, The Belgorod state university, Formation of international models of the financial account
Yul_Kos@mail.ru

The basic directions which are necessary for studying of international models of the financial account are described in article: identification, orientation of systems of the financial account - financial, industrial, integrated; methodology of account; administrative aspects of the financial account. Studying of these questions allows to develop approaches to the organization of the financial account in the conditions of the international integration.

Keywords: The financial account, the international account, integration, model

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

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