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Генезис бухгалтерского учета: некоторые его аспекты

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dc.contributor.author Щербатюк, Василий
dc.date.accessioned 2020-02-11T14:36:51Z
dc.date.available 2020-02-11T14:36:51Z
dc.date.issued 2019-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/77
dc.description ЩЕРБАТЮК, Василий. Генезис бухгалтерского учета: некоторые его аспекты. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 380-390. ISBN 978-9975-127-67-7. en_US
dc.description.abstract The article reveals the historical aspect of the development and improvement of accounting. Presents many interesting facts and ideas of scientists from different countries about the origin and formation of accounting, given a brief description of the unification, standardization and its types: creative, social, environmental. For the first time, the issue of the history of accounting in the Republic of Moldova is being updated and its main normative-legislative acts in the current market economy conditions are examined. When conducting research on the topic of this article, the general scientific toolkit of cognition was used, including comparison, analysis, synthesis, induction, deduction, abstraction, grouping, modeling, a systematic approach, etc. Sources of information were various regulatory acts, domestic and foreign special literature. CZU: 657.1(478) ; JEL M 41. en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject papyrus en_US
dc.subject clay plates en_US
dc.subject tablets en_US
dc.subject Memorial en_US
dc.subject Register en_US
dc.subject General Ledger en_US
dc.subject Trade Ordinance en_US
dc.subject the emblem of accountants en_US
dc.subject methods of double and triple recording of business transactions en_US
dc.subject statistical accounting en_US
dc.subject Bologna declaration en_US
dc.title Генезис бухгалтерского учета: некоторые его аспекты en_US
dc.type Article en_US


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