Kuter, Mykhaylo; Gurskaya, Maryna; Musaelyan, Artem - In: Accounting and Finance (2013) 4, pp. 39-51
The article covers analysis of some historically significant issues of accounting development in the home-country of … contemporary accounting made with reference to the archived materials found in Italy. In particular, the issue of purpose and order …, the significance has been grounded for keeping accounting records which do not subject to double-entry principle thus …