price difference account, to which is recorded the share supply. In order to the capitalization of stocks accounting …

general definition, the International Accounting Standards come with specific elements connected to the recognition of the …

The objective of this paper is to provide a synopsis of Islamic accounting characteristics as well as to identify some … of the determinants which led to its specificity. It explores several aspects related to the Islamic accounting … and implementation of the accounting standards in the Islamic Word. Based on Hofstede approach, the elements of this …

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with … International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of … list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their …

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in … the system of subaccounts (analytical accounts) for incomes, outcomes and financial results accounting allowing for … financial results formation in accounting has been proposed within on-line and off-line frames. According to the authors, the …

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds … for the Accounting Institution have been established that would determine its further development vector. Priorities in … the Accounting Institution transformation management have been substantiated. It has been proved that the Accounting …

need for differentiation in accounting and reporting has been grounded for crop production and livestock farming biological … accounting of livestock floating biological assets. Expenditure for crop production is to be disclosed in Account 23 'Production … evaluation of biological assets and agricultural produce enables the display of subjectivity in accounting, gives way to …

of agricultural enterprises accounting system through the application of advanced Internet technologies. The author … presents his own periodization of the accounting development in accordance with economic and informational progress of Ukraine …. The main characteristics of the virtual period of accounting development were determined. They include: the emergence and …

The research of assets as the objects of accounting, control and analysis has been carried out according to V … the purposes of defining the characteristics of accounting, control and analysis in the living area, its resources are … biocenosis, insects as plants pollinators. The issues of usage of physical and economic accounting in living assets measuring …