The Article is devoted to developing basic principles of accounting of biological capital used in agriculture …. Biological capital is defined as an accounting object, defined are its characteristic features. Analyzed are the works of … Ukrainian and foreign scientists who conduct theoretical and methodological research of the problems of accounting of biological …

The article revises the place and role of accounting and accountants as its speakers in the system of budgetary … institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management … role of accounting in the management of institutions is defined two levels of perception - technical (accounting as a …

of the possibilities of the accounting subsystem for logistical needs, along with the co-operation of the efforts … logistics department and accounting department at the request of management. The object of the study is the organizational basis … of accounting of logistics operations in tourism enterprises. The article reviews the theoretical and methodological …

The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific … studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting … in general. It is shown that the first institutional factors concomitant with division of general theory of accounting …

accounting information. The research subjects, presented in this paper, are theoretical, conceptual, methodological and … applicative aspects of accounting information system, in order to raise the quality of governance at macro and micro level in the … field of agriculture. The importance of accounting informing is reflected in the continuous monitoring of production and …

The Article provides the analysis of present day accounting for agricultural land usage by agricultural enterprises of … agricultural enterprises do not maintain off-balance sheet accounting of the lands leased which total over 95% in their land fund … structure and accountants do not find it reasonable to include the lease rights on accounting balance sheet. According to the …

considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …

considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …

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 …