THEORETICAL PRECONDITIONS OF OCCURRENCE OF FAIR COST
- Authors: Kiyatkin A.1
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Affiliations:
- Togliatti State University, Tolyatti
- Issue: No 2 (2010)
- Pages: 49-55
- Section: Articles
- URL: https://vektornaukieconomika.ru/jour/article/view/581
- ID: 581
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Abstract
In this article the author examines process of evolution and preconditions of beginning of fair cost in historical aspect. Researching different opinions of famous scientists in book keeping area with problem estimation article of balance, the author proved, that estimation of fair cost reflects in the most degree property condition of organization on the date, which it was composed.
About the authors
Alexander Kiyatkin
Togliatti State University, Tolyatti
Author for correspondence.
Email: fake@neicon.ru
candidate of economical science, associate professor of the chair «Economics, finance and accounting»
Russian Federation