Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other … subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge … environment and social cognition with evolutionary ideas from accounting literature. The authors embrace a redefinition of value …

The purpose of this study is take a closer look at the concept of human capital accounting as it affects financial … significance. This study however found amongst others that there is a significant relationship between human capital accounting and …

wants to be an explanation to the ethics and to the professional judgment in the financial accounting. …

Public interest is highly important to the accounting profession because, according to the profession’s code of ethics … and national literature and the international, european and national accounting profession representatives. The paper … accounting research literature and the most significant points of view of accounting profession representatives. Our paper …

been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair …

The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The … comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions … (Standards) 123 in the public sector - 'Inventories', Accounting Provision (Standard) 9 - 'Inventories', International Accounting …

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 …