ЗАГАДКИТЕ НА МЕЖДУНАРОДНИЯ ГЕРБ НА СЧЕТОВОДИТЕЛИТЕ
THE SECRETS OF THE INTERNATIONAL COAT OF ARMS OF ACCOUNTANTS

Author(s): Svetlozar Stefanov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: : the coat of arms of accountants; science; conscience; independence
Summary/Abstract: This report attempts to examine the meaning, role and significance of one of the symbols of accounting, namely the international coat of arms of accountants. The coat of arms is the symbol of accounting and accounting professionals all over the world and makes people proud that they belong to this professional guild. It consists of three elements interpreted as follows: the sun as a sign of transparency of accounting data, scales – symbolizing the balance sheet and the curve of the Bernoulli – a symbol of the continuity of the accounting in the enterprise.

• Details
• Contents