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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 …
Persistent link: https://www.econbiz.de/10010937904
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 …
Persistent link: https://www.econbiz.de/10010937905
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 …
Persistent link: https://www.econbiz.de/10010937906
with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …
Persistent link: https://www.econbiz.de/10010925925
European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …
Persistent link: https://www.econbiz.de/10010926031
This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …
Persistent link: https://www.econbiz.de/10011212790
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 …
Persistent link: https://www.econbiz.de/10011268356
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 …
Persistent link: https://www.econbiz.de/10011268364
Развитие бухгалтерского учета тесно связано с формированием экономических отношений в обществе и играет ключевую роль в экономике страны. Современный...
Persistent link: https://www.econbiz.de/10011270011
В статье рассмотрены основные противоречия в системе нормативного регулирования налогового учета, определены принципы налоговой системы в целом и налогового...
Persistent link: https://www.econbiz.de/10011270047