Transition of domestic enterprises to keeping accounts in compliance with international standards which has already started provides for the requirement for such enterprises to work out an appropriate accounting policy. The accounting policy key element to start with for the purpose of the...

Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...

This Article provides the analysis of accounting policy development specifics for domestic industrial enterprises as per fixed assets accounting affecting the quality of the information disclosed in financial statements. The key elements of accounting policies have been highlighted with respect...

Due to the sufficient development of legal framework in Ukraine, recently the scope of agricultural cooperatives has expanded, that promotes social development of rural areas, job creation, reducing food prices. The article elucidates the principles of accounting and accounting policies in...

The growth in receivables is one of the reasons of low solvency of domestic agricultural companies. Therefore, the important significance in the management of financial flows in the company belongs to the accounting policy as complex of principles, methods and procedures used by the company for...

The issue of funding as an integral part of the problem of ensuring regulatory accounting and auditing bodies independence, have appeared in scientific research relatively recently. The previous funding model, mainly based on voluntary contributions, became obsolete, and modern circumstances...

In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures...

In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures...

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...