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ГЕНЕЗИС ПОНЯТТЯ “ЗОБОВ’ЯЗАННЯ” В ЮРИДИЧНОМУ ТА ЕКОНОМІЧНОМУ НАПРЯМКАХ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Origin of the concept “liabilities” in juridical and economic directions of accounting

Author

Listed:
  • Орлов, Ігор Віталійович

    (Житомирський державний технологічний університет)

Abstract

Origin of the concept of liabilities in juridical and economic directions of accounting, evolution of liability as an accounting category in the history of accounting thought have been considered. Розглянуто генезис поняття “зобов’язання” в юридичному та економічному напрямках бухгалтерського обліку, еволюцію зобов’язання як облікової категорії в історії бухгалтерської думки.

Suggested Citation

  • Орлов, Ігор Віталійович, 2010. "ГЕНЕЗИС ПОНЯТТЯ “ЗОБОВ’ЯЗАННЯ” В ЮРИДИЧНОМУ ТА ЕКОНОМІЧНОМУ НАПРЯМКАХ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Origin of the concept “liabilities” in juridical and economic directions of accounting," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 16(1).
    • Handle: RePEc:scn:000pbo:51469
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