EVALUATION AS A METHOD OF ACCOUNTING: HISTORICAL ASPECTS OF CONCEPT DEFINITION
Journal Title: Вісник соціально-економічних досліджень - Year 2016, Vol 2, Issue 61
Abstract
Current trends of development of evaluation in accounting are investigated in the article. Features of the historical formulation of economic category «evaluation» during business transactions are considered. The necessity of further study of «evaluation» as a method of accounting is grounded. The ambiguity of the question of the historical development of the economic category of «evaluation» is confirmed. A generalization of the historical developments of accounting schools is proposed and systematization of definitions of «evaluation» by various authors is suggested.
Authors and Affiliations
Yevhen Slutskyi
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