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ФИНАНСОВЫЙ КРИЗИС И БУХГАЛТЕРСКИЙ УЧЕТ: ВЗГЛЯД ИЗ БЕЛАРУСИ // Financial crisis and accounting: view from Belorussia

Author

Listed:
  • Панков, Дмитрий Алексеевич

    (Белорусский государственный экономический университет)

Abstract

Contemporary tendencies of accounting development have been revealed. The peculiarities of financial crisis influence on accounting system have been reflected as well as drawbacks of IFRS and GAAP systems have been emphasized and revealed. The trends of accounting and economic theory convergence have been revealed. Раскрыты современные тенденции развития учета в мире. Отображены особенности влияния финансового кризиса на систему учета, выделены и раскрыты недостатки системы МСФО и ГААП. Раскрыты направления конвергенции учета и экономической теории.

Suggested Citation

  • Панков, Дмитрий Алексеевич, 2009. "ФИНАНСОВЫЙ КРИЗИС И БУХГАЛТЕРСКИЙ УЧЕТ: ВЗГЛЯД ИЗ БЕЛАРУСИ // Financial crisis and accounting: view from Belorussia," 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. 13(1).
    • Handle: RePEc:scn:000pbo:62029
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