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...

The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...

The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...

The article determines the role of intangible assets in an enterprise development and their impact on the business efficiency. A comprehensive study of scientific literature on IA usage analysis has enabled the stages of these analysis and defined the content of the analytical work on each...

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,...

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...

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...

The Article addresses the characteristics of implementation of international standards for non-financial reporting by foreign and domestic corporations. Considered are specific aspects of organizational principles of implementation and use of non-financial reporting as the main tool of socially...