Home  Journals  International Accounting  1(295) - 2014 January

Russian and American versions of accounting theory: current state and comparative analysis

Available online: 19 January 2014

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

The article focuses on two issues discussed at the II Conference "Sokolovo Chtenija" in St Petersburg in April 2013. The issues concerned the current state of the science of accounting, as well as comparisons of the national and American theories of accounting.

Keywords: scientific status of accounting, accounting categorical apparatus, debit and credit, system of accounts, double-entry, definition of accounting reporting, balance reforming in Russia in 1992-2003, hypothesis of bookkeeping origin, Generally accepted accounting principles, GAAP, subject of accounting, accounting methods.

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

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