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International Accounting
 

About some critical remarks in the article by M. Kuter and M. Gurskaya “On postulates of double-entry book-keeping” published in the journal № 17, 2010

Vol. 14, Iss. 43, NOVEMBER 2011

Available online: 23 November 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Tsygankov K.Y. Doctor of Economics, professor of department “accounting and audit”, Siberian Academy of Banking and Finance
kim492005@yandex.ru

This article describes the need to review the foundations of accounting theory taking into account the constructive criticism

Keywords: accounting fundamentals, positive criticism

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

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