Home  Journals  International Accounting  15(213) - 2012 April

The theoretical analysis of the concepts of static and dynamic accounting

Available online: 12 April 2012

Subject Heading: Accounting problems

JEL Classification: 

The article is devoted to the main directions of the development of accounting theory: static and dynamic concept of accounting. Existing interpretations of classical theories of balance (static and dynamic) are presented. Information filling of sections of dynamic balance is investigated. Principles of static and dynamic balances are opened.

Keywords: static and dynamic accounting, concepts of accounting, principles of accounting, sections of the dynamic balance

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

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