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| Author: | Milost, F. |
| Title: | Accounting system and models |
| Journal: | Slovenska ekonomska revija
1996 : VOL. 47:3, p. 237-246 |
| Index terms: | |
| Freeterms: | ACCOUNTING SYSTEMS, MODELS |
| Language: | slv |
| Abstract: | Each country has some economic political and cultural peculiarities.Each country has also its own accounting system.There are certain differences between the accounting systems in the individual countries.These differences are the result of cultural and accounting values.Not substantial differences between accounting systems can be generalized.Using an appropriate degree of generalization four basic accounting models can be designed.These are the British-American, Continental, South American and Mixed Economy Models.Besides these, there are another tulo models in early development stage, such as: the Islamic and the International Standards Model.Accounting solutions in communist countries have their own specificics as well. |
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