Accounting Balance as a Historical Category: the Contribution of Scientists to the Halicy of the Second Half of the Xix- First Half of the Xx Century in the Development of Balance Science
The origins and the evolution of the balance sheet in the system of theoretical and conceptual foundations of balance theories are considered. The researches of scientists of Galicia of the second half of XIX - first half of XX century are analyzed. the accounting paradigms they have formed and theoretical developments with a view to their contribution to improving the balance sheet structure.