Конвергенция учетных систем через призму теории бухгалтерского учета и парадигм гармонизации

Конвергенция учетных систем через призму теории бухгалтерского учета и парадигм гармонизации

Автор: Аксентьев А.А.

Журнал: Вестник Пермского университета. Серия: Экономика @economics-psu

Рубрика: Региональная и отраслевая экономика

Статья в выпуске: 3 т.19, 2024 года.

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Введение. В современных исследованиях в области международного бухгалтерского учета отсутствует связь положений, составляющих фундамент бухгалтерской науки, с главной целью учетной системы - способствовать эффективному распределению капитала за счет представления надежной и актуальной информации. Это привело к тому, что «инфраструктура» бухгалтерского учета стала служить не общественным целям, а интересам транснациональных компаний, разработчиков бухгалтерских стандартов и в целом региональным зонам, которые используют идею глобальной конвергенции ради получения личных выгод.

Международный бухгалтерский учет, экологический детерминизм, мсфо, учетная система, конвергенция, теория бухгалтерского учета

Короткий адрес: https://sciup.org/147246920

IDR: 147246920   |   DOI: 10.17072/1994-9960-2024-3-300-325

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