ЗАБЛУЖДЕНИЯ И.Ф. ШЕРА – ПРИЧИНА ГЛУБОКОГО КРИЗИСА ТЕОРИИ БУХГАЛТЕРСКОГО УЧЕТА
Twenty years of accounting reform have not solved its main problems. The main reason for the deep crisis of the theory of accounting is the dominance in the minds of theorists of the provisions of the balance-sheet theory, which explains the economic activity of the balance sheet model and abstract formulas. At the end of the 19th century, perhaps this was enough. The way out of the crisis can provide a revival of the forgotten economic theory of accounting. Key words: accounting theory, double-entry, balance sheet, capital. ВК-1-20 УДК 330.88 Заблуждения И.Ф. Шера – причина глубокого кризиса теории бухгалтерского учета Шушпанов Сергей Анатольевич, старший преподаватель ФГБОУ ВО Камчатский государственный технический университет г. Петропавловск-Камчатский, Россия  e-mail: shoosa@mail.ru   Двадцать лет реформирования бухгалтерии не решили её основных проблем. Главная причина глубокого кризиса теории бухгалтерии — доминирование в умах теоретиков положений балансовой теории, которая объясняет хозяйственную деятельность балансовой моделью и абстрактными формулами. В конце 19 века, возможно, этого было достаточно. Выход из кризиса может обеспечить возрождение забытой экономической теории бухгалтерии. Ключевые слова: бухгалтерский учет, двойная запись, бухгалтерский баланс, капитал. Misconceptions OF I. F. SChar – the cause FOR deep crisis of THE accounting theory Sergei Anatolievich Shushpanov   FSBEI HE Kamchatka State Technical University,  Petropavlovsk-Kamchatsky, Russia   Twenty years of accounting reform have not solved its main problems. The main reason for the deep crisis of the theory of accounting is the dominance in the minds of theorists of the provisions of the balance-sheet theory, which explains the economic activity of the balance sheet model and abstract formulas. At the end of the 19th century, perhaps this was enough. The way out of the crisis can provide a revival of the forgotten economic theory of accounting. Key words: accounting theory, doub ... Читать далее
Eesti Online · 1161 days ago 0 119
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ЗАБЛУЖДЕНИЯ И.Ф. ШЕРА – ПРИЧИНА ГЛУБОКОГО КРИЗИСА ТЕОРИИ БУХГАЛТЕРСКОГО УЧЕТА
 

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