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 …

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

of accounting (activities that lead to changes in the size and composition of equity and debt capitals) are influenced by … environmental factors that the enterprise cannot control. These difficulties affecting the organization of financial accounting of … problems of financial activities, resulting in three accounting subsystems: bookkeeping, tax and management accounting. The …