144 страниц. 2012 год. LAP Lambert Academic Publishing With the advent of financial accounting, the concept of accounting became broader to include the description of the recording, processing, classifying, evaluating, interpreting and supplying of economic-financial information for financial statement presentation and decision-making purposes. Refinements in cost and management accounting came later in the 20th century. Then came the Government accounting including Budgeting and was closely associated with economic planning. The use of enterprise accounting for the purpose of macro accounting is a recent development. Accountants all over the world have developed certain rules, procedures and conventions, which represent a consensus view by the profession of good accounting practices and procedures and are generally referred to a “Generally Accepted Accounting Principles”.