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Kuter, Mikhail I.; Sokolov, Vyacheslav Y. - In: A global history of accounting, financial reporting and …, (pp. 75-105). 2012

Persistent link: https://www.econbiz.de/10009575815

Istorija razvitija buchgalterskogo učeta v SSSR : (1917 - 1972 gg.)

Mazdorov, Vladimir A. - 1972

Persistent link: https://www.econbiz.de/10000963941

From the Germanic to the Soviet accounting system (history of Czechoslovak accounting after the World War Two)

Zelenka, Vladimír; Zelenková, Marie - In: European financial and accounting journal : EFAJ 8 (2013) 1, pp. 67-84

The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …

Persistent link: https://www.econbiz.de/10011460253

From the Soviet to the French accounting system (history of Czechoslovak accounting before collapse of communist regime and then before division of Czechoslovakia)

Zelenka, Vladimír; Zelenková, Marie - In: European financial and accounting journal : EFAJ 8 (2013) 2, pp. 7-20

Czechoslovakia, based strictly on the Soviet model of accounting. This system was replaced in 1966 by Singular System for Economic … Information. The content followed the post-war Singular System for Business Accounting, which was heavily influenced by Germanic … Accounting System. Singular System of Economic Information and later Singular System for Socio- Economic Information (in its two …

Persistent link: https://www.econbiz.de/10011460282