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Conceptual Basics of Accounting Theory – Accounting Rules

Author

Listed:
  • Snejana Bacheva

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

At present, although the concept of account­ing is required in accounting theory and practice, there is still uncertainty about the substance of accounting rules, including the need for their in­troduction and use. The timeliness of the prob­lem is also due to the fact that accounting theo­ry usually circumvents or avoids the clarification of their nature, but goes directly to the list of types of accounting principles. This article at­tempts to answer what the accounting rules are, why they appear, how they are presented, and what they affect.

Suggested Citation

  • Snejana Bacheva, 2019. "Conceptual Basics of Accounting Theory – Accounting Rules," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 97-107, September.
    • Handle: RePEc:nwe:iisabg:y:2019:i:3:p:97-107
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    More about this item

    Keywords

    accounting rules; accounting principles; accounting concepts; accounting conventions;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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