principles of accounting and accounting policies in agricultural service cooperatives. Based on a written questionnaire for … accountants, the conditions of accounting in agricultural service cooperatives are being assessed and its current methodological … accounting policy for agricultural service cooperatives were defined. The relationship between accounting form and tax system and …

Due to the transfer of certain categories of business entities to international standards accounting, practical … international standards has been studied. The legislative innovations in accounting and audit have been analyzed, which showed a … list of items that must be disclosed in the company's accounting policies. The problem aspects of financial statement audit …

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 to non-current assets in compliance with the legislation. The …

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 renovation is production costs accounting. The article highlights some … particular aspects of accounting policy concerning product output accounting. Law and scientific approaches to the interpretation …

important significance in the management of financial flows in the company belongs to the accounting policy as complex of … selected accounting policy allows optimize the payments from customers and promotes the formation of timely and relevant … information on this object. The article is devoted to the disclosure of elements of company's policy on accounting of receivables …

The article provides the analysis of forming the government-support-related accounting data - from the farm enterprise … primary documents to the consolidated accounting and financial statements. Specifics of accounting and reporting according to …

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 16 'Fixed Assets') have been analyzed. It has been found that the …

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in … the system of subaccounts (analytical accounts) for incomes, outcomes and financial results accounting allowing for … financial results formation in accounting has been proposed within on-line and off-line frames. According to the authors, the …

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 have been substantiated. It has been proved that the Accounting …