Proposed by scientists in the late 80s, new approaches to be up-to-date with the competitive business environment, led to identification of the so-called strategic management accounting. The article covers the main aspects of the impact of strategic management accounting on making efficient...

Proposed by scientists in the late 80s, new approaches to be up-to-date with the competitive business environment, led to identification of the so-called strategic management accounting. The article covers the main aspects of the impact of strategic management accounting on making efficient...

The Article covers issues of updating regulatory background of national accounting upon implementation of the International Financial Reporting Standards. The analytical review of updated methodological provisions in national accounting standards has been done, the list of financial statements...

The most notable innovation in regulatory accounting software in Ukraine was the adoption of the National Accounting Provision (Standard), 'General Requirements for Financial Statements' (NAP(S) 1) in 2013. The new provision was given the national status and it superseded the accounting...

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in on-line commerce. It has been found that incomes, outcomes and financial results being reflected in accounts are not distributed according to commercial activity areas. It...

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...

Overall usage of data collection and processing computer system, their increasing role in managerial procedure will obviously affect further development of accounting and its traditional paradigm. The objective of this article is the assessment of adequacy of accounting method principles and...

The Article provides grounds for the proposal of keeping biological assets accounts, their evaluation and reflection in financial statements. Based on existing analysis of plants and animals by the criteria influencing their accountability, the need for differentiation in accounting and...

The Article is devoted to the generalization of theoretical, methodological and practical principles of modernization of agricultural enterprises accounting system through the application of advanced Internet technologies. The author presents his own periodization of the accounting development...