Registration Number
0225U001611,
(0121U108510)
, R & D reports
Title
Theory and methodology of market participants accounting in the digital economy
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Здійснити обліково-аналітичні операції, їх стандартизацію й уніфікацію
Head
Pavlykivska Olha I., Доктор економічних наук
Spivak Serhii M., Доктор економічних наук
Registration Date
03-02-2025
Organization
Ternopil National Technical University named after Ivan Puluj
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The aim of the work is to conceptualize the theory and methodology of accounting, based on fundamental knowledge in the field of digital economy in order to develop a system of digital accounting, business consulting, analytical assessment of business processes.
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The purpose of this stage of research is to improve the theoretical and methodological
approaches to the formation of an accounting and analytical system of financial and
management reporting based on IFRS information platforms with the use of process modeling,
which will improve the quality of operational information and create acceptable conditions for
the transition to the use of international financial reporting standards.
To form the accounting policy in the management accounting and analytical system, the
process of unifying the accounting policy based on the IFRS and P(S)BO information platform
is proposed.
The existing approaches to the preparation of financial statements according to the IFRS
are considered, after analyzing the advantages and disadvantages of the considered methods,
and summarizing the similarity of elements at the conceptual and structural levels, it is
proposed to use a combined method of preparing financial statements in the conditions of
automated processing of accounting information.
Based on the conducted research, the concept of the formation of a management
accounting and analytical system is proposed, taking into account the IFRS information
platform, the specificity of which consists in the description of the step-by-step process of
setting up individual elements of this system with the selection and specification of tools and
technologies used at each level of the analyzed procedure. The proposed approach to building
the system increases the degree of accessibility of management decisions, which is due to the
use of IFRS principles in the process of implementing this model.
The practical significance of the research results is that the use of the developed scientific
and methodological recommendations, models and methods of forming the accounting and
analytical system of financial and management reporting in accordance with the principles of
international standards of financial reporting will contribute to improving the quality
Product Description
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Bilous Olha S.
Koroliuk Tetiana M.
Kundeus Oleksandr M.
Ratynskyi Vadym V.
Synkevych Nadiia I.
Khomyn Petro Ya.
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2025-02-03
