Browse

Double-entry bookkeeping system has many information restriction: it does not allow recording an inflation impact or systematize several valuations of the same object; it does not disclose the external and internal environmental factors influencing a business activity, financial results and wealth of the companies. One of the perspectives for transforming the double-entry accounting was developed by Yuji Ijiri in the 1980s. The triple-entry system is based on extension of double-entry system, when a fundamental eq...

Assessment of the influence of fundamental factors of the knowledge economy development that have a specific refraction at the subregional level and assessment of the impact of the existing structure of human and physical capital in the resource regions of Russia on the scale of economic growth in the context of transition to the postindustrial information society and knowledge economy are carried out in the research paper. Intensive industrial development, primarily based on the increase of the scope of natural r...