DEVELOPMENT OF VARIABILITY CONCEPT IN ACCOUNTING: UKRAINIAN CONTEXT
The purpose of the article is to develop theoretical fundamentals of the concept of variability in accounting taking into account development features of NAS under the influence of trends of accounting harmonization and standardization. The need to regulate the accounting system arose due to the cur...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Izdevnieciba “Baltija Publishing”
2018-06-01
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| Series: | Baltic Journal of Economic Studies |
| Subjects: | |
| Online Access: | http://www.baltijapublishing.lv/index.php/issue/article/view/437/pdf |