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...

To make decisions regarding the advisability of agreements on mergers and acquisitions (M&A) it is necessary to assess synergistic effect. The paper emphasis on the important issues of practical application of evaluation methods, which are often left unconsidered by the appraisers. Indicated is...

Based on historical analysis of management thought, general classification of science schools and management theories has been made aimed at defining tools that would enable agricultural company management organize accounting on its own. Management hierarchy model has been proposed, where the...

The article provides analyzes of production cost at bakeries under socially-oriented government policy. Based on the study of problems different production capacity bakeries are facing today, the author highlights the main factors that prevent from effective implementation of analytical...

Introduction of International Financial Reporting Standards in Ukraine requires scientific and methodological study of their specific use in national practice. The essence and types of financial instruments have been researched. The regulatory support for their accounting in Ukraine has been...

Present day national agricultural companies sell their products in both domestic and foreign markets which has a significant impact on specifics of biological assets accounting. The article offers biological assets classification provided in the Practical Guide to Accounting for Biological...