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International Accounting

34(280) - 2013 September

What preceded the principle of accounting period

Vol. 16, Iss. 34, SEPTEMBER 2013

Available online: 15 September 2013

Subject Heading: PAGES OF HISTORY

JEL Classification:

Kuter M.I. Doctor of Economics, Professor, Head of the Department of Accounting, Audit and Automated data processing , the Kuban State University, Krasnodar
prof.kuter@mail.ru

Gurskaya M.M. PhD in Economics, Associate Professor of the Department of Accounting, Audit and Automated data processing , the Kuban State University, Krasnodar
marinagurskaja@mail.ru

Alenikov D.N. Graduate Student of the Department of Accounting, Audit and Automated data processing, the Kuban State University, Krasnodar
west888west@ mail.ru

Musaelyan A.M. Graduate Student of the Department of Accounting, Audit and Automated data processing , the Kuban State University, Krasnodar
moussaelian@gmail.com

In modern accounting practice the principle of the registration period is perceived as something self-evident. Few people think about how it originated, how it was formed and contributed to its emergence in the accounting activities, despite the fact that this principle can be attributed to one of the main objectives for the formation of the financial result.The conducted research allows to track evolution of formation of the principle of the registration period on the example of activity of the companies of Datini.

Keywords: accounting period, Francesco Datiny, company, financial result

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

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