Evolution of the Balance Sheet - KARELSKAIA, SVETLANA
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The book is a unique account of the history of the emergence of the balance sheet, the development of ideas about the possibilities of its use and approaches to its formation. The evolution of the balance sheet is examined through extant documents, literary sources describing its practices, and theoretical works. Particular attention is paid to the early periods of balance sheet appearance and the development of balance sheet theories; the evolution of the balance sheet in the USSR is described. Modern approaches to balance sheet formation are outlined. The book is intended for undergraduate,…mehr

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Produktbeschreibung
The book is a unique account of the history of the emergence of the balance sheet, the development of ideas about the possibilities of its use and approaches to its formation. The evolution of the balance sheet is examined through extant documents, literary sources describing its practices, and theoretical works. Particular attention is paid to the early periods of balance sheet appearance and the development of balance sheet theories; the evolution of the balance sheet in the USSR is described. Modern approaches to balance sheet formation are outlined. The book is intended for undergraduate, graduate and postgraduate students and teachers of universities, as well as for all those interested in the history and theory of accounting.
Autorenporträt
Karelskaia Svetlana Nikolaevna, doctora en economía por la Universidad Estatal de San Petersburgo, contable jefe de la empresa NEDA LLC, San Petersburgo. Intereses de investigación: problemas de historia y teoría de la contabilidad. S.N. Karelskaya es autora de 20 obras publicadas sobre la historia de la contabilidad y la estadística, el análisis de los estados financieros.