A Statement of Basic Accounting Theory


A Statement of Basic Accounting Theory
док.
сокр. ASOBAT учет, амер. "Изложение основ теории бухгалтерского учета"* (издание Американской бухгалтерской ассоциации 1966 г.; пропагандирует идею предоставления финансовой отчетности в наиболее удобном для пользователя виде, обсуждает качественные характеристики такой отчетности)
See:

Англо-русский экономический словарь.

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