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.

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