Концепция вариантности в бухгалтерском учете

Abstract

The following types of variability in accounting have been distinguished: full monovariance; expanded monovariance; limited multivariate; partially bound multivariance; full unlimited multivariance. The structural model of the accounting system, built on the basis of the concept of limited variance, has been suggested. Peculiarities of the development of the accounting system in countries with developed market economies and post-Soviet countries have been grounded. Hierarchical structure of accounting methodology has been developed. In order to form the theoretical aspects of the concept of multivariate accounting methodology, its basic concepts (imperative behavior and accounting choice) have been grounded. JEL: M410 Accounting ; CZU: 657.1.