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Title Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements
Authors Faccia, A.
Mosco, D.
ORCID
Keywords фінансово-господарська діяльність
финансово-хозяйственная деятельность
financial and economic activity
фінансова звітність
финансовая отчетность
financial reporting
бухгалтерський облік
бухгалтерский учет
accounting
подвійний запис
двойная запись
double-entry
еволюційний розвиток
эволюционное развитие
evolutionary development
Type Article
Date of Issue 2019
URI http://essuir.sumdu.edu.ua/handle/123456789/75516
Publisher Sumy State University
License
Citation Faccia, A., Mosco, D. (2019). Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements. Financial Markets, Institutions and Risks, 3(3), 18-27. http://doi.org/10.21272/fmir.3(3).18-27.2019.
Abstract Accounting is an integral part of the financial and economic activity of economic entities, regardless of the type of activity and industry in which the enterprise operates. This paper summarizes the arguments and counterarguments in the scientific discussion regarding the nature of accounts in accounting practice. The purpose of the study is to deepen the analysis of European financial accounting practices, in particular in the context of the use of methodological support for the classification of the nature of accounts.
Appears in Collections: Financial Markets, Institutions and Risks (FMIR)

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