%0 Journal Article %T Accountancy in foreign countries %A Tina T. Dzholiya %A Marina G. Kvitsiniya %J European Researcher %D 2011 %I European Researcher %X The article studies economic, social and legal aspects of accountancy regulation. %K economic aspects %K social aspects %K legal aspects %K accountancy %U http://erjournal.ru/journals_n/1309514633.pdf