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Registration Number

0221U101760, 0116U000196 , R & D reports

Title

Theoretical and methodological principles of transformation of the institutional foundations of accounting and harmonization of reporting and auditing in the agricultural sector of economy

Head

Bezdushna Yuliya S, Кандидат економічних наук

Registration Date

25-01-2021

Organization

National Scientific Centre "Institute of Agrarian Economics"

Description

The object of the research is the systems of accounting, taxation, reporting and audit of business entities in the agricultural sector of the economy and the system of accounting and information support for the development of rural areas. The aim of the work was to develop theoretical and methodological foundations for the transformation and reform of accounting and information policy in the agricultural sector of the economy and harmonization of accounting, reporting and audit in the context of world integration processes. Research methods. Research is based on the use of the entire spectrum of general scientific and specific research methods. The information base of research is statistical information, monographic studies, scientific articles, international and domestic regulatory documents, publications of professional accounting organizations, reference and information publications, financial and statistical reporting of enterprises in the agricultural sector of the economy, survey materials. Research results and their novelty. The scientific work contains the new scientific approaches and the theoretical and methodological foundations for the transformation of the domestic accounting institution to the level of developed economies, the rationale for the updating the content of accounting functions on the basis of institutional approaches to the development of its theory and practice, and a holistic mechanism for the information support for the activities of agricultural holdings.

Product Description

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Bezdushna Yuliya S
Vasylishyn Stanislav I
Voloshyna Olena V
Demyanenko Tetiana Ye
Zhuk Valerii M
Zhuk Nataliya L.
Marynchenko Oleksii O
Metelytsia Volodymyr M
Ostapchuk Serhiy M
Pavlyukovets Mykola P
Popko Yevheniia Yu
Prodanchyk Myhailo A
Sokil Oleg G
Stetsiuk Lyudmyla S
Trachova Dariia M
Sherstiuk Oleksandr L