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 …

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 …

This paper reviews the accounting and auditing definitions on materiality. The International Standard of Auditing (ISA … by reviewing the evolution of the definitions from accounting literature, regulatory bodies, court cases, non …-profit organisations. Results of this mega review have provided ramifications to the accounting professions, practitioners and policy …

school and taught at City College. He wrote his first book, The Effectiveness of Accounting Communication, followed by The … Truth about Corporate Accounting and Unaccountable Accounting: Games Accountants Play. …