The article covers some aspects of agricultural companies' fixed assets revaluation practice and grounds for trends on enhancing institutional provision of such revaluation. Actual state has been researched of carrying out revaluation of industry fixed assets whose accounting cost influences...

The special features of using of venture capital as a way of attracting investments for innovative development have been defined. The comparative characteristic of the types of venture capital investments has been done. The ways of companies' participation in venture financing through forming...

The author has estimated the current state of public experimental farm 'Pasichna' logistics and substantiated the general normative requirements of investing into the fixed capital for effective manufacture of hop. In his opinion, development of science-based norms of the necessity to make...

Despite more than half-century history of the 'human capital' concept a lot of questions about the internal structure of human capital still remain open. The article covers the issue of specifying the list of human capital components. The study has emphasized that depending on the nature and set...

Despite more than half-century history of the 'human capital' concept a lot of questions about the internal structure of human capital still remain open. The article covers the issue of specifying the list of human capital components. The study has emphasized that depending on the nature and set...

In the study, effectiveness of functioning of individual farms varying in terms of economic strength was measured using the residual income formula. The values used have been obtained from the European data collection system - Farm Accountancy Data Network for year 2011. The study encompassed...

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...