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Information × Registration Number 0225U001946, (0120U102355) , R & D reports Title Accounting in the context of sustainable economic development popup.stage_title Бухгалтерський облік у контексті сталого розвитку економіки Head Pylypenko Lyubomyr M., Доктор економічних наук Registration Date 12-02-2025 Organization Lviv Polytechnic National University popup.description1 Formation of conceptual-theoretical, methodological and procedural provisions of accounting science and practice development in view of the necessity of informational-analytical support of the enterprises’ stakeholders regarding the effectiveness of their functioning in the context of the sustainable economic development concept. popup.description2 The essence of the concept of sustainable development is considered, outlines the features and trends of the development of accounting under the conditions of sustainable development, defines the components of the accounting system that takes into account economic, social and environmental aspects, bibliometric studies were carried out, which indicate a significant interest in the topic of accounting under the conditions of sustainable economic development, integrated reporting and standardization of information disclosure. The role of accounting in clusters is described as a key element of interaction between participants who contribute to ensuring regional stability; the possibilities of improving integrated reporting and directions for the development of management reporting are outlined. Problematic issues of accounting and control of capital reserves under the conditions of sustainable development, current problems of accounting and control by types of activities in the context of sustainable development of enterprises are considered; the issue of implementation of the digital transformation of accounting in order to optimize accounting processes was investigated. The theoretical value of the research results is provided by the proposed approaches to the formation of the accounting policy regarding capital reserves. Also, the application of a systematic approach to the study of the control of capital reserves of enterprises made it possible to generalize the work and reasonably distinguish its constituent elements. Based on the results of the research, recommendations were developed for the accounting of operations involving financing for housing construction, the procedure for displaying special property rights for future real estate objects and their disclosure in reporting. Based on the study’s results the procedure for evaluating the effectiveness of the management reporting system implementation at enterprises of various forms of management is proposed. Product Description popup.authors Blahodyr Orest Ya. Viniarskyi Bohdan I. Vysochan Oleh S. Vysochan Olha O. Vozniak Rostyslav-Yaroslav A. Voskresenska Tetiana I. Voskalo Volodymyr I. Voskalo Nataliia M. Hyk Vasyl V. Hrytsai Olha I. Demska Yuliia V. Zavoritnii Mykola V. Kalichak Mariia I. Lishnianska Ivanna I. Levyk Iryna S. Lemishovska Olesia S. Melnyk Andrii Ye. Nashkerska Mariia M. Patriki Nataliya P. Plekan Mariia V. Pozniakovska Nataliia M. Sorokovyi Pavlo M. Titov Dmytro K. Tesliuk Marta V. Tyvonchuk Olena I. Chushchak Andrii Z. Shepel Tetiana P. Yaremko Ihor Y. Yasinska Alla I. popup.nrat_date 2025-02-12 Close