ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST
Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form , however, can not be dissociated from the hist...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2014-05-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/uploads/cks_2014_articles/index.php?dir=05_economics%2F&download=CKS+2014_economics_art.050.pdf |