Development of the Сoncept of Accounting in the Conditions of Functioning of Integrated Structures [Text] / I. Smirnova, N. Smirnova, O. Bartos

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Smirnova, I

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ArticleLanguage: English Publication details: 2023.Edition: Центральноукраїнський науковий вісник. Економічні науки. Вип. 10(43)Description: С. 223-230Subject(s):

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Репозитарій Центральноукраїнського національного технічного університету

In: Центральноукраїнський науковий вісник. Економічні науки. Вип. 1043

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Globalization and integration cause changes in accounting and practical implementation of its concept. Numerous studies prove that the modern conceptual basis of accounting does not meet the needs and requirements of modern society and needs changes, which determines the direction of further work of scientists. The purpose of writing this article is to study the peculiarities of the functioning of integrated structures and their influence on the development of the accounting concept.

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