Registration Number
0214U007210,
0111U005532
, R & D reports
Title
Measurement of objects in the system of accounting in Ukraine
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Head
Kovaliuk Oleksiy Mykolayovych, Nashkerska Halyna Volodymyrivna,
Registration Date
20-05-2014
Organization
Ivan Franko National University of Lviv
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The empirical evidence of assessment of the objects in accounting of Ukrainian enterprises is generalized according to the requirements of national accounting standards and the current practices. It is supplemented by a list of objects of assessment in accounting; a methodology of evaluation of intangible assets, fixed assets, accounts receivable, inventory and liabilities is developed; the impact of results of revaluation on the financial statement and on the equity of the company due to the financial concept of its preservation is researched. The concept of accounting estimations and conditions of their use is specified. The results are published in scientific and educational research papers.
Product Description
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Ковалюк Олексій Миколайович
Нашкерська Галина Володимирівна
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2020-04-02
