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Концептуальные Основы Бухг Алтерского Учета В Исторической Ретроспективе: Англо-Американский Подход

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  • Ковалев Валерий Викторович

    (СПбГУ)

Abstract

Historically, Russia's accounting system has been influenced by German scholarship on the subject. The last ten years, however, have been marked by a change in priorities. The ideas of the Anglo-American accounting school now serve as models for the modernization of Russia's accounting system. A conceptual framework of accounting is essential to American forms of accounting regulation. As this is a new category for Russian specialists, this article gives a short review of its development in the United States.

Suggested Citation

  • Ковалев Валерий Викторович, 2003. "Концептуальные Основы Бухг Алтерского Учета В Исторической Ретроспективе: Англо-Американский Подход," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 2 (13), pages 111-118.
    • Handle: RePEc:scn:003571:14735002
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