THE MODELS OF STATISTIC AND DYNAMIC ACCOUNTING AND THEIR ROLE IN THE BOOKKEEPING DEVELOPMENT
The author focuses on the statistic and dynamic approaches to the business financial result as a special status of business activity. It would be wrong to assume that for the owner the profit always played a dominant role. For a long time it has been considered only as an object of capitalization. In other words, the profit has been added to the capital previously invested by the owners.