Home  Journals  International Accounting  44(290) - 2013 November

Ideal accounting of the middle ages: what preceded it

Available online: 4 December 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

This article represents introductory part of a series of articles devoted to a long way which passed accounting of medieval Europe before, to reach level which it is possible to call "ideal accounting" with confidence. Those aspects which allowed considering the medieval account as the created permanent process answering to all criteria and requirements of accounting of that time.

Keywords: "Ideal accounting", Company, Francesco Datini, accounting postulates, balance, depreciation

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

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