The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions (Standards) 123 in the public sector -...

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...

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...

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...

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,...