Home  Journals  International Accounting  23(173) - 2011 June

Institutionalism in regulation of accounting and the reporting

Available online: 22 June 2011

Subject Heading: Account problems

JEL Classification: 

On the basis of conclusions of representatives the theory of institutions recognized by one the central directions of development of an economic science, refracted to accounting, in clause basic restrictions which account will allow generating effective institutes (rules) of accounting are proved.

Keywords: institutes of accounting, the requirement and an assumption of accounting, the tax account, institutions the environment of accounting

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

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