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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 comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions (Standards) 123 in the public sector -...

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

Certain Issues of Making National Financial Statements for Businesses under Legislative Changes

Bezverkhiy, Konstyantyn; Bochulya, Tetyana - In: Accounting and Finance (2013) 3, pp. 25-28

The article covers particular aspects of organization and methodology for making financial statements in compliance with the latest changes in legislation caused by adoption of the first national accounting standard. The problems of completing financial statements have been highlighted which is...

Persistent link: https://www.econbiz.de/10010700245

Improvement of Farm Enterprises Financial Statements Regarding State Support

Zdyrko, Natalia - In: Accounting and Finance (2013) 2, pp. 16-24

The procedure for farms financial statements preparation with particular disclosure of information as to the government support funds has been established. Changes in the forms of financial reporting according to farm category and size have been marked out. It has been found that certain forms...

Persistent link: https://www.econbiz.de/10010843601

Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises

Zdyrko, Natalia - In: Accounting and Finance (2013) 1, pp. 15-22

The article provides the analysis of forming the government-support-related accounting data - from the farm enterprise primary documents to the consolidated accounting and financial statements. Specifics of accounting and reporting according to various categories of multi-size farms have been...

Persistent link: https://www.econbiz.de/10010659935

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

Role of Accounting in Maintaining Concept of National Economy Steady Development

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

historical aspects of IFRS implementation in Russian companies have been observed. Problems associated with the use of … with internal methodological and organizational IFRS conversions. A range of issues which need solutions have been raised … accounting standards aimed at convergence of IFRS and U.S. GAAP, which will have an impact on accounting methodology in Russia …

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