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Calculation of Biological Assets Fair Value and Their Transformations Results

Khoruzhiy, Ludmyla - In: Accounting and Finance (2013) 1, pp. 56-60

In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been proposed. It has been found that...

Persistent link: https://www.econbiz.de/10011131905

Recognition Inventories in Governmental Sector Accounting

Pryadka, Nataliya - In: Accounting and Finance (2013) 4, pp. 71-74

The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The … Instructions on Budgetary Institutions Inventories Accounting 125 has been assessed. According to the research done by the author …

Persistent link: https://www.econbiz.de/10011131908

Role of Accounting in Maintaining Concept of National Economy Steady Development

Khoruzhiy, Ludmyla - In: Accounting and Finance (2013) 3, pp. 57-61

framework of convergence with IFRS, which are constantly changing. Problems of weakening research and teaching component of …

Persistent link: https://www.econbiz.de/10011131910

Evolution of the Institute of Accounting

Kantsurov, Oleh - In: Accounting and Finance (2014) 3, pp. 42-46

The Article addresses the history of the development of accounting as a social and economic institute and definition of periodization of its development. It is noted that the formation of institutional models of accounting took place from informal regulation to establishment of formal rules and...

Persistent link: https://www.econbiz.de/10011131911

Predecessors of Double-Entry Accounting

Kuter, Mykhaylo; Gurskaya, Maryna; Musaelyan, Artem - In: Accounting and Finance (2013) 4, pp. 39-51

The article covers analysis of some historically significant issues of accounting development in the home-country of contemporary accounting made with reference to the archived materials found in Italy. In particular, the issue of purpose and order of taking entries in the book titled...

Persistent link: https://www.econbiz.de/10011131913

Distribution Costs in Accounting and Analysis of Non-production-related Costs

Deriy, Vasyl - In: Accounting and Finance (2013) 4, pp. 20-23

The Article covers the clarification of nature and place of distribution costs in accounting system of company's non-production-related costs, as well as the groundings of the proposals for improving its information content. Based on the study of national scientists' approaches to the marketing...

Persistent link: https://www.econbiz.de/10011131914

Conceptual Approaches to Review of Corporate Governance Information Accounting Systems

Kutsyk, Petro - In: Accounting and Finance (2013) 4, pp. 52-59

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this connection the article covers corporate and inter-organizational information systems, a number of features characterizing the use of systems at the present stage have been...

Persistent link: https://www.econbiz.de/10011131916

Accounting Specifics of Foreign Currency Settlements with Persons Accountable

Mykhasyk, Oksana - In: Accounting and Finance (2014) 1, pp. 26-29

The article covers individual aspects of organizing analytical accounting of foreign currency payments for persons accountable at the enterprises of Ukraine. Issues of foreign currency settlements with persons accountable and other debtors have been considered. The need for inclusion of all...

Persistent link: https://www.econbiz.de/10011131917

Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects

Bruhanskyy, Ruslan - In: Accounting and Finance (2014) 3, pp. 15-20

The article addresses the analysis of the impact of changes in management paradigms on development of accounting practices, and study of feasibility of developing a strategic paradigm of accounting. The author has pointed out the basic management paradigms in conjunction with the development of...

Persistent link: https://www.econbiz.de/10011131918

Nature of Expenses â€“ Institutional Approach

Chudak, Lina - In: Accounting and Finance (2013) 4, pp. 79-86

dealing with these issues have been analyses in the research, the answer has been given to the question about the nature of … are the objects of a significant part of current research in the field of business and accounting. In accordance with the …

Persistent link: https://www.econbiz.de/10011131919