Home  Journals  International Accounting  48(246) - 2012 December

Accounting method: author look

Available online: 24 December 2012

Subject Heading: PROBLEMS. VIEWS. DECISIONS

JEL Classification: 

The modern directions of development of accounting methodology are the active use of the International Financial Reporting Standards. Influence of current trends in economy is connected with an accounting method, its elements. Respectively, one of the main modern scientific objectives are the assessment and reconsideration of components of a method of accounting, studying of influence of standard changes in this sphere, the research of the general trends that have arisen in connection with the new requirements for financial information formed in the accounting system.

Keywords: method of accounting, accounting methods, elements of method of accounting, documentation, calculation, balance sheet and financial statements

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

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