Practical implementation of science-based inventory methodology promotes objective and reliable estimates of results for further interpretation in the accounting system, as well the decision-making on eliminated shortcomings and violations. The scope of the article is an analysis of the legal...

The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and animal-breeding, and preparation of suggestions concerning improvement of accounting in this field. Recommendations concerning accounting of such assets are given based on the...

The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...

The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...

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...

Introduction of International Financial Reporting Standards in Ukraine requires scientific and methodological study of their specific use in national practice. The essence and types of financial instruments have been researched. The regulatory support for their accounting in Ukraine has been...

The article deals with the improvement concerning the documentation on the valuation of an agricultural enterprise's biological assets. The objective of the paper is to substantiate the need for the new forms of primary documents for valuation of biological assets at fair value. Based on...

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting intellectual resource of post industrial society, namely,...

This paper examines whether the differences in accounting information between stocks affect cross-asset return predictability. We use a comprehensive set of accounting variables and find that abnormal accruals, earnings smoothness, book-to-market, firm age, leverage, abnormal capital investment,...

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...