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 …

The article covers the key issues of organizational and methodological provisions for cost accounting at sugar … industrial enterprises. The author has pointed general problems of the cost accounting requiring scientific solution. In … particular, these are: interpretation of 'cost' accounting category, lack of the single cost classification, existence of …

principles of accounting and accounting policies in agricultural service cooperatives. Based on a written questionnaire for … accountants, the conditions of accounting in agricultural service cooperatives are being assessed and its current methodological … accounting policy for agricultural service cooperatives were defined. The relationship between accounting form and tax system and …

Forensic accounting expertise is an important tool for accumulation of evidences when considering many criminal and … judgment. The article is dedicated to disclosure of economic and law content of forensic accounting expertise from the … accounting positions. Based on accounting functions analysis, the origins of forensic accounting expertise are revealed. The …

In accounting when calculating income tax can arise differences caused by mismatch of updated national accounting … accounting. In particular, it is reasonable to group the existing instructions and on their basis work out the rational algorithm … of income tax accounting for business entities. The article is concentrated on justification of practical adaptation of …