Registration Number
0220U101271,
0115U000626
, R & D reports
Title
Information potential accounting and control systems in the context of sustainable development of the enterprise
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Head
Lokhanova Nataliya O., Доктор економічних наук
Registration Date
07-02-2020
Organization
Odessa National Economic University
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In the process of work the information potential of the accounting system in the conditions of sustainable development of domestic enterprises was investigated. Improvement of organizational and methodological support of accounting is facilitated by the accounting policy, built in accordance with the requirements of IFRS. Subordination of the accounting categories "entity accounting system", "accounting policies" and "accounting estimates" is justified. Based on a study of the elements of the entity's accounting policies for fixed assets by life cycle stage, a detailed list of accounting policy elements is proposed, which will reflect possible accounting policies and estimates that will influence the management decision-making process.
The problems of harmonization of accounting of stocks of economic entities in the light of requirements of international and national standards are identified and the ways of their solution are suggested. Methodological aspects of accounting for non-financial assets in the public sector are examined, their valuation and classification are considered. The problematic issues of identification of intangible assets at the initial stage of accounting are outlined and certain measures are proposed to improve the conditions for entering into the balance sheet of various objects of intangible assets and to eliminate contradictions regarding their recognition, which, in turn, will contribute to greater reliability. financial statements.
The modern tendencies of development of the system of financial control in Ukraine at the state and non-state level are revealed. Prospects of implementation of international state auditing standards in Ukraine are analyzed. It has been established that the standardization process in the field of public audit standards is permanent, and its consequences should be the widespread use by many countries of ISSAI standards, improving the quality of public audits, public support and public confidence in the results.
Product Description
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Artiyh Olga V.
Slobodynyk Yulia B.
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2020-04-02
