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ЭВОЛЮЦИЯ УРОВНЕЙ АНАЛИТИЧНОСТИ БУХГАЛТЕРСКОЙ ИНФОРМАЦИИ // Development of analytical levels of accounting information

Author

Listed:
  • Дружинина, Евгения Олеговна

    (Брестский государственный технический университет)

  • Кивачук, Василий Сазанович

    (Брестский государственный технический университет)

Abstract

Retrospective analysis of accounting as a category of accounting has been carried out. The analytical levels of accounting information have been presented. Necessity of accounting system formation and intangible assets management as well as shadow economy recognition as accounting object has been grounded. Проведен ретроспективный анализ развития счета как категории бухгалтерского учета. Выделены уровни аналитичности бухгалтерской информации. Обоснована необходимость формирования системы учета и управления неосязаемыми активами, а также признания теневой экономики объектом бухгалтерского учета.

Suggested Citation

  • Дружинина, Евгения Олеговна & Кивачук, Василий Сазанович, 2010. "ЭВОЛЮЦИЯ УРОВНЕЙ АНАЛИТИЧНОСТИ БУХГАЛТЕРСКОЙ ИНФОРМАЦИИ // Development of analytical levels of accounting information," 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. 17(2).
    • Handle: RePEc:scn:000pbo:52212
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