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 …

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

begins with its history. Therefore, an incursion of accounting history helps us to better understand its actual statute, both … as scientific knowledge and as social practice. Accounting history, like the history of any other science, aims research …, document-based, of origins and development stages, from the first accounting notes till accounts today. …