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 fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS...

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...

Today Ukraine is actively moving towards adoption of International Financial Reporting Standards (IFRS). For successful implementation of IFRS into national accounting policy it is, above all, required to determine differences between international and national standards. The article covers the...

The features and promising directions of the accounting theory development in English-speaking countries nowadays are studied. Consideration of selected features and future directions allows you: - to research historic features of the accounting theory development in English-speaking countries;...

The article covers particular aspects of organization and methodology for making financial statements in compliance with the latest changes in legislation caused by adoption of the first national accounting standard. The problems of completing financial statements have been highlighted which is...

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...