id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-437	Lehenchuk, Serhii; Velykyi, Yurii; Belinska, Svitlana	DEVELOPMENT OF VARIABILITY CONCEPT IN ACCOUNTING: UKRAINIAN CONTEXT	2018	7	.pdf	application/pdf	4745	179	30	Key words: accounting system, accounting imperatives, accounting alternatives, variability, concepts, accounting policy. The introduction of a multivariate accounting model in IAS/IFRS and GAAP US systems, although it is a significant step forward in improving the efficiency of their regulation, in itself this process does not eliminate all the disadvantages inherent in accounting systems built on the basis of a consistent accounting methodology.	cache/issue-437.pdf	txt/issue-437.txt