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Current Status and Enhancing Revaluation Capital Accounting

Tsyutsyak, Ihor - In: Accounting and Finance (2014) 1, pp. 64-70

individual institutions to control the order of assets valuation (revaluation) at the economic entities level. The … non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of … economic resources revaluation accounting have been substantiated, as well as its importance in bringing the book value of such …

Persistent link: https://www.econbiz.de/10010757219

International Approaches to Financial Instruments and Their Application in Ukraine

Zamlynskyy, Viktor - In: Accounting and Finance (2013) 2, pp. 13-15

for financial instruments valuation has been overviewed and the proposals made as to additions to the valuation of these …

Persistent link: https://www.econbiz.de/10010682944

Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets

Zanko, Borys - In: Accounting and Finance (2014) 4, pp. 24-28

The article investigates theoretical and methodological aspects of cost accounting for repairs and improvement (upgrade, modification, finishing, retrofit, renovation) of fixed assets. The purpose of the article is to highlight the existing procedure of cost accounting for repairs and...

Persistent link: https://www.econbiz.de/10011122303

Asset Accounting According to National and International Standards

Utenkova, Karina - In: Accounting and Finance (2014) 2, pp. 79-83

differences. These differences concern both fixed assets accounting (in aspects involving initial cost formation, revaluation and …

Persistent link: https://www.econbiz.de/10010793888

Specifics of Accounting under National and International Standards: Comparative Aspect

Bezverkhiy, Kostyantyn - In: Accounting and Finance (2014) 2, pp. 8-13

Today Ukraine is actively moving towards adoption of International Financial Reporting Standards (IFRS). For successful implementation of IFRS into national accounting policy it is, above all, required to determine differences between international and national standards. The article covers the...

Persistent link: https://www.econbiz.de/10010793903

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

Bezdushna, Yuliya - In: Accounting and Finance (2014) 1, pp. 8-12

operating activities has been identified. Suggestions have been made as to revaluation of agricultural enterprises fixed assets … approve the Methodology of agribusinesses fixed assets revaluation which would provide the organizational mechanism and … methodical procedure of fixed assets revaluation in agribusiness. According to the author, application of this methodology will …

Persistent link: https://www.econbiz.de/10010843600

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

Bezdushna, Yuliya - In: Accounting and Finance (2014) 1, pp. 8-12

Persistent link: https://www.econbiz.de/10010755983

Role of Accounting in Maintaining Concept of National Economy Steady Development

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

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting intellectual resource of post industrial society, namely,...

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

Accounting of Long-Term Biological Assets

Mossakovskyy, Valeriy; Korytnyy, Vasyl - In: Accounting and Finance (2015) 1, pp. 31-36

The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and …

Persistent link: https://www.econbiz.de/10011268363

Floating Biological Assets and Agricultural Produce Accounting

Suk, Leonid; Suk, Petro - In: Accounting and Finance (2014) 2, pp. 71-78

The Article provides grounds for the proposal of keeping biological assets accounts, their evaluation and reflection in financial statements. Based on existing analysis of plants and animals by the criteria influencing their accountability, the need for differentiation in accounting and...

Persistent link: https://www.econbiz.de/10010793895