The Conception of Four-Scope Accounting Cover Image

Koncepcja czterech kręgów w rachunkowości
The Conception of Four-Scope Accounting

Author(s): Andrzej Kardasz, Werner Müller
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: Transformation of the accounting system in Germany gives up the traditional practice of using the balances of trade and tax. This process is made gradually with simultaneous attempt to assure proper information assisting in current decision-making in small enterprises. In order to reconcile contradictions between the traditional approach, available software and new requirements or needs the new conception of four-scope accounting was introduced.

  • Issue Year: 2005
  • Issue No: 30
  • Page Range: 91-109
  • Page Count: 18
  • Language: Polish