A.P. Rudanovsky and his ideas of balance sheet analysis as an enterprise model.
https://doi.org/10.34020/2073-6495-2023-4-144-163
Abstract
This article is devoted to the contribution to the development of Russian accounting by one of the outstanding scientists of the XX century Alexander Pavlovich Rudanovsky. Particular attention is paid to balance sheet as a central category in the researcher’s works. In Rudanovsky’s works the balance sheet can be considered as a model in the modern sense of economic relations. Despite the fact that Rudanovsky’s ideas were not subsequently developed by Soviet economists, they were highly appreciated and inspired post-Soviet researchers to updated concepts. Thus, the study of its theoretical provisions remains relevant.
About the Author
A. I. Glazko
St. Petersburg State University
Russian Federation
Russian Federation
Glazko Anna I., Graduate Student, Department of Statistics, Accounting and Audit, Faculty of Economics
St. Petersburg
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Review
For citations:
Glazko A.I. A.P. Rudanovsky and his ideas of balance sheet analysis as an enterprise model. Vestnik NSUEM. 2023;(4):144-163. (In Russ.) https://doi.org/10.34020/2073-6495-2023-4-144-163
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