ЗАБЛУЖДЕНИЯ И.Ф. ШЕРА – ПРИЧИНА ГЛУБОКОГО КРИЗИСА ТЕОРИИ БУХГАЛТЕРСКОГО УЧЕТА
Twenty years of accounting reform have not solved its main problems. The main reason for the deep crisis of the theory of accounting is the dominance in the minds of theorists of the provisions of the balance-sheet theory, which explains the economic activity of the balance sheet model and abstract formulas. At the end of the 19th century, perhaps this was enough. The way out of the crisis can provide a revival of the forgotten economic theory of accounting. Key words: accounting theory, double-entry, balance sheet, capital. ВК-1-20 УДК 330.88 Заблуждения И.Ф. Шера – причина глубокого кризиса теории бухгалтерского учета Шушпанов Сергей Анатольевич, старший преподаватель ФГБОУ ВО Камчатский государственный технический университет г. Петропавловск-Камчатский, Россия  e-mail: shoosa@mail.ru   Двадцать лет реформирования бухгалтерии не решили её основных проблем. Главная причина глубокого кризиса теории бухгалтерии — доминирование в умах теоретиков положений балансовой теории, которая объясняет хозяйственную деятельность балансовой моделью и абстрактными формулами. В конце 19 века, возможно, этого было достаточно. Выход из кризиса может обеспечить возрождение забытой экономической теории бухгалтерии. Ключевые слова: бухгалтерский учет, двойная запись, бухгалтерский баланс, капитал. Misconceptions OF I. F. SChar – the cause FOR deep crisis of THE accounting theory Sergei Anatolievich Shushpanov   FSBEI HE Kamchatka State Technical University,  Petropavlovsk-Kamchatsky, Russia   Twenty years of accounting reform have not solved its main problems. The main reason for the deep crisis of the theory of accounting is the dominance in the minds of theorists of the provisions of the balance-sheet theory, which explains the economic activity of the balance sheet model and abstract formulas. At the end of the 19th century, perhaps this was enough. The way out of the crisis can provide a revival of the forgotten economic theory of accounting. Key words: accounting theory, doub ... Читать далее
____________________

Эта публикация была размещена на Либмонстре в другой стране и показалась интересной редакторам.

Полная версия: https://libmonster.ru/m/articles/view/ЗАБЛУЖДЕНИЯ-И-Ф-ШЕРА-ПРИЧИНА-ГЛУБОКОГО-КРИЗИСА-ТЕОРИИ-БУХГАЛТЕРСКОГО-УЧЕТА
Professional Authors' Comments:
Order by: 
Per page: 
 
  • There are no comments yet
Guest comments




Who Like this
Likes · Dislikes
 
Empty
Actions
Rate
0 votes
Link
Permanent link to this publication:

http://library.tj/blogs/entry/ЗАБЛУЖДЕНИЯ-И-Ф-ШЕРА-ПРИЧИНА-ГЛУБОКОГО-КРИЗИСА-ТЕОРИИ-БУХГАЛТЕРСКОГО-УЧЕТА


© library.tj
 

Libmonster, International Network:

Actual publications:

Libmonster Partners

Actual publications:

Latest ARTICLES:

Latest BOOKS:

Actual publications:

LIBRARY.TJ is a Tajik open digital library, repository of author's heritage and archive

Register & start to create your original collection of articles, books, research, biographies, photographs, files. It's convenient and free. Click here to register as an author. Share with the world your works!
ЗАБЛУЖДЕНИЯ И.Ф. ШЕРА – ПРИЧИНА ГЛУБОКОГО КРИЗИСА ТЕОРИИ БУХГАЛТЕРСКОГО УЧЕТА
 

Contacts
Watch out for new publications:

About · News · For Advertisers · Donate to Libmonster

Digital Library of Tajikistan ® All rights reserved.
2018-2021, LIBRARY.TJ is a part of Libmonster, international library network (open map)


LIBMONSTER NETWORK ONE WORLD - ONE LIBRARY

US-Great Britain Sweden Serbia
Russia Belarus Ukraine Kazakhstan Moldova Tajikistan Estonia Russia-2 Belarus-2

Create and store your author's collection at Libmonster: articles, books, studies. Libmonster will spread your heritage all over the world (through a network of branches, partner libraries, search engines, social networks). You will be able to share a link to your profile with colleagues, students, readers and other interested parties, in order to acquaint them with your copyright heritage. After registration at your disposal - more than 100 tools for creating your own author's collection. It is free: it was, it is and always will be.

Download app for smartphones