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Information × Registration Number 0220U100910, 0116U003838 , R & D reports Title Ways to improve accounting and auditing in the Ukraine in modern conditions of popup.stage_title Head Андрусяк Василь Миколайович, Registration Date 29-01-2020 Organization Bohdan Khmelnytsky National University of Cherkasy popup.description2  The research work was carried out by the Department of Economics of Enterprise, Accounting and Auditing of Cherkasy National University. B. Khmelnitsky. Responsible executor - candidate of economic sciences, associate professor Andrusyak VM The report consists of an introduction, three chapters, conclusions and a list of used literature. The report is spread over 36 pages, illustrated with two figures and one table. The list of references contains 30 titles. The purpose of R&D is to study the current transformation processes in accounting, analysis and auditing, changes in accounting phenomena and processes that cause them, and formulate appropriate proposals and main ways to improve accounting and auditing of Ukrainian enterprises in modern conditions. Subject of research: accounting phenomena and processes in modern conditions of activity of Ukrainian enterprises. The main scientific results. The study reveals the essence of the notion of quality of accounting information, requirements for it in modern conditions and peculiarities of preparation of accounting and non-financial reports, their role in the management of the enterprise and influence on the management accounting system. As a result, the need to develop non-financial reporting standards based on the principles of sustainable development, human rights entrepreneurial activity and other recognized international approaches is substantiated. An important result of the study is detailing the features of modern accounting objects - cryptocurrency and electronic money, as well as justification of the role of blockchain in accounting. The practical value of the presented research lies in the applied developments regarding the implementation of blockchain elements in the accounting system, the recommendations for the organization of accounting of electronic money and cryptocurrency, as well as specific requirements for the content and quality of the non-financial component of accounting information. Product Description popup.authors Andrusiak Vasyl M. Andrusiak Nataliia O. Butko Nataliia V. Lavrova Olena O. Melnychenko Oleksandr V. Radzikhovska Yuliia M. Umanska Viktoriia H. Umanska Viktoriia H. Yatsenko Oleksandr V. popup.nrat_date 2020-04-02 Close