Home  Journals  International Accounting  42(192) - 2011 November

Comparison and the analysis of national systems of the financial account

Available online: 16 November 2011

Subject Heading: Foreign experience

JEL Classification: 

The author’s approach to comparison and the analysis of the national account systems is presented in the article, which including: the internal and external factors influencing development of the account, orientation of accounting and reporting, 16 basic signs of comparison. The offered decision allows to develop the approach to the organization of the financial account in the conditions of the international integration.

Keywords: the financial account, account system, reporting, comparison

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

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