English Abstract: The article discusses the role of management accounting in the financial functions of the company, its connection with other types of accounting and financial functions, as well as concretized what is meant by management accounting from the point of view of modern financial...

English Abstract: Intellectual property is considered as the main resource of increasing enterprise value, and as the object of fraud. It is proved that the main forms of fighting fraud at the company and one of the main means of proof of the circumstances of the cases of violation of...

English Abstract: In the article the problem of accounting items of intellectual property and intellectual capital and question submission of information on intellectual capital in the financial statements. Systematic approach to the definition of «intellectual property» and «intellectual...