Home  Journals  International Accounting  31(277) - 2013 August

Development of international accounting system in direction of post-industrial accounting system

Available online: 23 August 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Analysis of trends observed in the last decade in IFRS leads to the conclusion that the development of the international accounting system is characterized as a transition from «industrial» accounting system to the «post-industrial» system. This transition does not take place as the process of replacing the «industrial» accounting system to the «post-industrial», but as the process of complication and deepen the complexity of the accounting system. Trends considered in this article, should be taken into account within the process of the improvement of the intellectual capital accounting in the post-industrial society.

Keywords: international accounting system, industrial accounting system post-industrial accounting system, intellectual capital, IFRS

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

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