THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION
The article is devoted to the study of the polarization of accounting thought in relation to the multivariate mechanism ofconstruction of the accounting model, which led to the development of ambiguous in nature specific accounting technology - creative accounting.
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-02-01
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| Series: | Вестник Северо-Кавказского федерального университета |
| Subjects: | |
| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/57 |
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| _version_ | 1849402569166684160 |
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| author | E. Nemtsova E. Mezentseva |
| author_facet | E. Nemtsova E. Mezentseva |
| author_sort | E. Nemtsova |
| collection | DOAJ |
| description | The article is devoted to the study of the polarization of accounting thought in relation to the multivariate mechanism ofconstruction of the accounting model, which led to the development of ambiguous in nature specific accounting technology - creative accounting. |
| format | Article |
| id | doaj-art-a43a83003f9342a5afdbcaf93a00dcd3 |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-02-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-a43a83003f9342a5afdbcaf93a00dcd32025-08-20T03:37:30ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-02-0103758056THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTIONE. Nemtsova0E. Mezentseva1North-Caucasus Federal UniversityNorth-Caucasus Federal UniversityThe article is devoted to the study of the polarization of accounting thought in relation to the multivariate mechanism ofconstruction of the accounting model, which led to the development of ambiguous in nature specific accounting technology - creative accounting.https://vestnikskfu.elpub.ru/jour/article/view/57variable accounting technologyfinancial reportingaccounting policycreative accountinginformation refraction |
| spellingShingle | E. Nemtsova E. Mezentseva THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION Вестник Северо-Кавказского федерального университета variable accounting technology financial reporting accounting policy creative accounting information refraction |
| title | THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION |
| title_full | THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION |
| title_fullStr | THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION |
| title_full_unstemmed | THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION |
| title_short | THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION |
| title_sort | variability of accounting standards tool unlimited manipulation or flexible option accounting reflection |
| topic | variable accounting technology financial reporting accounting policy creative accounting information refraction |
| url | https://vestnikskfu.elpub.ru/jour/article/view/57 |
| work_keys_str_mv | AT enemtsova thevariabilityofaccountingstandardstoolunlimitedmanipulationorflexibleoptionaccountingreflection AT emezentseva thevariabilityofaccountingstandardstoolunlimitedmanipulationorflexibleoptionaccountingreflection AT enemtsova variabilityofaccountingstandardstoolunlimitedmanipulationorflexibleoptionaccountingreflection AT emezentseva variabilityofaccountingstandardstoolunlimitedmanipulationorflexibleoptionaccountingreflection |