The article studies problems of application of information and communication technologies in accounting and control. It … develops an organisational model of general accounting and control by an enterprise and outside firm on principles of … delegation of accounting and controlling authorities, protection and distant data transfer. It considers a possibility of …

intangible asset as an object of accounting. The goal of the article is to identify the essence of intangible assets for … accounting in accordance with regulatory documents on accounting of intangible assets. The article justifies essence of … intangible assets, identifies contradictions of main aspects of the essence of intangible assets for organisation of accounting …

The article considers essence and contents of accounting policy. Its provides information with respect to main aspects … of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting … policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It …

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 …

with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

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 …