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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
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
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 …
Persistent link: https://www.econbiz.de/10011277316
considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …
Persistent link: https://www.econbiz.de/10010755987
considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …
Persistent link: https://www.econbiz.de/10010757208
The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...
Persistent link: https://www.econbiz.de/10010633720
The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with … International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of … list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their …
Persistent link: https://www.econbiz.de/10010793888