DEVELOPMENT OF VARIABILITY CONCEPT IN ACCOUNTING: UKRAINIAN CONTEXT

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...

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Bibliographic Details
Main Authors: Serhii Lehenchuk, Yurii Velykyi, Svitlana Belinska
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2018-06-01
Series:Baltic Journal of Economic Studies
Subjects:
accounting system
accounting imperatives
accounting alternatives
variability
concepts
accounting policy
Online Access:http://www.baltijapublishing.lv/index.php/issue/article/view/437/pdf

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