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КЛАСИФІКАЦІЯ НАЦІОНАЛЬНИХ СИСТЕМ БУХГАЛТЕРСЬКОГО ОБЛІКУ: АНАЛІЗ НАУКОВИХ ПІДХОДІВ ТА СПРОБА ПЕРЕОСМИСЛЕННЯ // National Accounting Systems Classification: Scientific Approaches Analysis and the Trial of Reunderstanding

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  • Козлова, Марія Олегівна

    (Житомирський інститут Міжрегіональної Академії управління персоналом)

Abstract

The analysis of the most widespread scientific approaches towards classification of national accounting systems has been carriedout as well as critics of existing viewpoints has been presented and classification of national accounting systems by new signs hasbeen suggested. Проаналізовано найпоширеніші наукові підходи до класифікаційного групування національних систем бухгалтерського обліку, наведено критику існуючих позицій та запропоновано здійснювати класифікацію національних систем бухгалтерського обліку за новими ознаками.

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