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

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 …

In accounting when calculating income tax can arise differences caused by mismatch of updated national accounting … accounting. In particular, it is reasonable to group the existing instructions and on their basis work out the rational algorithm … of income tax accounting for business entities. The article is concentrated on justification of practical adaptation of …

The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …