CONSTRUCTIVENESS OF ACCOUNTING PRINCIPLES SYSTEM

The article reveals philosophical understanding of the «principle» notion, as well as scientific approaches to the interpretation and differentiation of accounting principles. The structural composition of the principle system has been determined, which made it possible to identify internal determi...

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Bibliographic Details
Main Authors: N. A. Ostapiuk, O. O. Goncharenko, O. B. Lukianets
Format: Article
Language:English
Published: FINTECH Alliance LLC 2018-09-01
Series:Фінансово-кредитна діяльність: проблеми теорії та практики
Subjects:
Online Access:https://fkd.net.ua/index.php/fkd/article/view/1510