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Генезис бухгалтерского учета: некоторые его аспекты

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cris.sourceIdoai:irek.ase.md:1234567890/77
dc.creatorЩербатюк, Василий
dc.date2020-02-11T14:36:51Z
dc.date2020-02-11T14:36:51Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:52:15Z
dc.date.available2023-11-13T20:52:15Z
dc.descriptionЩЕРБАТЮК, 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.
dc.descriptionThe 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.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/77
dc.identifier.urihttps://cris.ase.md/handle/123456789/4561
dc.languageother
dc.publisherASEM
dc.subjectpapyrus
dc.subjectclay plates
dc.subjecttablets
dc.subjectMemorial
dc.subjectRegister
dc.subjectGeneral Ledger
dc.subjectTrade Ordinance
dc.subjectthe emblem of accountants
dc.subjectmethods of double and triple recording of business transactions
dc.subjectstatistical accounting
dc.subjectBologna declaration
dc.titleГенезис бухгалтерского учета: некоторые его аспекты
dc.typeArticle
dspace.entity.typePublication
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