The article covers the issues of possibility of accounting and its constituents in solution the problems of steady … growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting …, problems concerning both the need for bringing national and international accounting rules in conformity with each other and …

The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …

official methodological accounting provisions. Based on the scientific and regulatory literature review it has been found that … are the objects of a significant part of current research in the field of business and accounting. In accordance with the …

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being … observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ‘accounting’ and income … variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is …

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …

responsibility of accounting in privatization is to develop investor confidence to channel theflows of funds and to ensure the … the second part, we clarified the role of accounting in privatizationprocess under disclosure, transitional problems …, training, valuation problems, and inflationaccounting subsections. In the third part, we discussed the recent accounting …

considered as important the presentation and analysis of this method of financing and of the particularly financial-accounting …

The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental … accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to … describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is …

professionals involved in reforming the local government finance and accounting systems, that are trying hard to become a language … hand: budget and accounting. …