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Preparation of financial statements under international standards and its audit specifics

Melnyk, Andriy - In: Accounting and Finance (2013) 4, pp. 121-129

application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The … reporting transformation for obtaining the initial trial balance sheet and financial reporting forms prescribed by the … gradual implementation of the Strategy of International Financial Reporting Standards implementation in Ukraine. The data …

Persistent link: https://www.econbiz.de/10010726928

Role of Accounting Reporting as an Information Source in Attracting Investments

Kucherkova, Svitlana - In: Accounting and Finance (2014) 3, pp. 47-51

Reporting in the scientific plane is considered as one of the eight elements of the method of accounting, but in … major source of information in attracting investment. However, the existing financial and statistical reporting bears … the information of financial reporting to make strategic management decisions and increase the investment attractiveness …

Persistent link: https://www.econbiz.de/10010937914

Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises

Chudovets, Vitaliy - In: Accounting and Finance (2013) 1, pp. 61-65

The article covers the key issues of organizational and methodological provisions for cost accounting at sugar industrial enterprises. The author has pointed general problems of the cost accounting requiring scientific solution. In particular, these are: interpretation of 'cost' accounting...

Persistent link: https://www.econbiz.de/10010659946

Organization of Small Business Accounting

Makarova, Oksana - In: Accounting and Finance (2012) 4, pp. 8-12

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...

Persistent link: https://www.econbiz.de/10010633734

Do Accounting Information and Market Environment Matter for Cross-Asset Predictability?

Thakerngkiat, Narongdech; Nguyen, Harvey; Nguyen, Nhut H.; … - 2021

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,...

Persistent link: https://www.econbiz.de/10013245224

Accounting Support of Biological Capital Use

Kaminska, Tetyana - In: Accounting and Finance (2014) 3, pp. 36-41

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...

Persistent link: https://www.econbiz.de/10010937904

Place and Role of Accounting in Management of Budgetary Institutions

Firer, Danyyil - In: Accounting and Finance (2014) 3, pp. 77-84

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 of budgetary institutions is formed and, accordingly,...

Persistent link: https://www.econbiz.de/10010937905

Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach

Vysochan, Oleh - In: Accounting and Finance (2014) 3, pp. 21-28

Given the significant impact of logistics on the economy of tourism enterprises, important is to ensure the fullest use 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...

Persistent link: https://www.econbiz.de/10010937906

Organization of Accounting of the Costs for Processing of Agricultural Products

Rozhelyuk, Viktoriya - In: Accounting and Finance (2014) 3, pp. 71-76

Accounting of processing of agricultural products is one of the most difficult areas in the system of accounting at a processing company. The article addresses the special characteristics of the process of accounting of costs associated with the processing of agricultural products by the...

Persistent link: https://www.econbiz.de/10010937909

Peculiarities of Preparation of Non-financial Corporative Reporting

Orlova, Nataliya - In: Accounting and Finance (2014) 3, pp. 65-70

The Article addresses the characteristics of implementation of international standards for non-financial reporting by … non-financial reporting as the main tool of socially responsible business. It was found that the most widespread use in … Reporting. Analysis of the structure of reporting on sustainable development led to the conclusion that the use of GRI standards …

Persistent link: https://www.econbiz.de/10010937911

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