Particularitațile organizării evidenței în Marea Britanie

Abstract

The United Kingdom is the country where accounting is based on features such as simplicity and freedom of professional judgment. This assignment presents what are the features of british accounting is based on insignificant state participation in the accounting regulation, the orientation of financial information towards the needs of large anonymous companies, the regulation and evolution of accounting principles through the effort of a strong liberal profession, the need to fulfill the Accounts Control missions, public relations in the services provided by audit firms. The British industrial revolution left its mark on the evolution of the accounting system. In this article, the subject of the peculiarities of accounting in Great Britain was touched upon. As well as the companies that participate in the monitoring of this process as well as in the regulation of accounting principles. We will also follow the emergence of this powerful system that is watched and studied around the world.Also the connection with the tax system, depreciation, the accounting profession will be present and we will decipher as little as possible their importance in the development of accounting. CZU: 657.1:006.322(410); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.55