European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the … accounting polici …

The diversity of the accounting informational needs has determined the establishment of two representations of the same … reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From …

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or … answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the …

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 …

This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania … changes expected in the near future. Accounting treatments specific to Romanian forestry regarding special funds, namely the … method, its recording into accounting, or its specific tax implications. The main objective of this paper is to provide both …