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УПРАВЛІНСЬКІ АСПЕКТИ ЗАСТОСУВАННЯ КОНСЕРВАТИЗМУ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ // Managerial aspects of conservative concept application in accounting

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  • Легенчук, Сергій Федорович

    (Житомирський державний технологічний університет)

Abstract

The analysis of applying the conservative principle in the accounting policy of an enterprise has been carried out.Managerial aspects of the conservative concept application have been considered. Critical analysis of the conservative concepthas been carried out as well as the differential approach to its application in accounting has been suggested. Проведено аналіз застосування принципу консерватизму в обліковій політиці підприємств. Розглянуто управлінські аспекти застосування концепції консерватизму. Проведено аналіз критики обліковогоконсерватизму, запропоновано диференційований підхід до його застосування в обліку.

Suggested Citation

  • Легенчук, Сергій Федорович, 2009. "УПРАВЛІНСЬКІ АСПЕКТИ ЗАСТОСУВАННЯ КОНСЕРВАТИЗМУ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ // Managerial aspects of conservative concept application in accounting," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 49(3).
    • Handle: RePEc:scn:000ven:91101
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