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Accounting and Finance

2012 - 2017

Current editor(s): Mykola Demyanenko

From Institute of Accounting and Finance
Contact information at EDIRC.

Series data maintained by Serhiy Ostapchuk ().

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2017, issue 2

Accounting and Legal Aspects of Military Fee Administration pp. 6-12 Downloads
Nataliya Gres
Methods of Accounting Expenses in Plant Growing pp. 13-20 Downloads
Anna Kostiakova
Evaluation of Accounting Information for Making Management Decisions pp. 21-26 Downloads
Svitlana Kuznetsova
Tax-Based Calculations Applied by Agricultural Enterprises as Object of Accounting and Control pp. 27-35 Downloads
Oleksandr Kushnirenko
Diagnostic Assessment of Forest Management Accounting pp. 36-42 Downloads
Anna Makarenko
Regulatory Support of Accounting in Poland and Ukraine in Context of EU Directives pp. 43-49 Downloads
Oleksandr Malyshkin
Functions, Methods and Principles of Accounting in Improving an Enterprise's Economic Security pp. 50-56 Downloads
Ilona Melnychenko
Chinese Model of Land Use Accounting: Lessons for Ukraine pp. 57-62 Downloads
Serhiy Ostapchuk
Specifics of Allocation of Indirect Expenses by Construction Enterprises pp. 63-69 Downloads
Lyudmyla Poslavska and Valentyna Yasyshena
Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm pp. 70-78 Downloads
Volodymyr Shevchuk
Improving Trust in Banks as Factor of Anti-Crisis Management in Banking Sector of Ukrainian Economy pp. 79-84 Downloads
Mariya Holyk
Generation of Local Authorities' Finances in Context of Ensuring National Financial Security pp. 85-90 Downloads
Nataliya Kozhalina
Assets Securitization in European Financial Scope pp. 91-98 Downloads
Ihor Kravchuk
Conceptual Foundations of Fiscal Decentralization in EU Countries pp. 99-106 Downloads
Nina Petrukha and Tetyana Paliychuk
Intensification of Capital Market in Financing Real Economy pp. 107-115 Downloads
Mykola Stetsko
Multiplicative Effects in System of Administering Taxes for Entities of Agricultural Business pp. 116-126 Downloads
Nataliya Trusova
Influence of Financial Factors on Improving of Enterprise Competitiveness pp. 127-132 Downloads
Tetyana Khalimon
Development of Audit of Foreign Economic Transactions According to Dynamics of Current Processes in Fiscal Control Area pp. 133-140 Downloads
Olena Vakulchyk and Valeriya Fesenko
Structural and Institutional Transformations in Agricultural Sector of Ukrainian Economy pp. 141-152 Downloads
Serhiy Petrukha
Production and Prospects of Using Biological Fuel in Vinnytsia Region pp. 153-162 Downloads
Olena Skoruk

2017, issue 1

Accounting of Formation and Use of Reserves on Banks' Financial Assets: The Expected Losses Model pp. 8-16 Downloads
Viktoriya Ambarchian
Peculiarities of Target Financing Accounting in Non-Budget Non-Profit Organizations pp. 17-24 Downloads
Oleh Vysochan, Olha Vysochan and Alla Yasinska
Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management pp. 25-32 Downloads
Inna Herasymovych
Economic and Accounting Methods of Fixed Assets Evaluation pp. 33-40 Downloads
Sofiya Kafka
Ensuring the Relevance of Accounting Information in Forestry Enterprises pp. 41-47 Downloads
Tetyana Kovbasa
Accounting of Export-Import Operations pp. 48-56 Downloads
Nataliya Oliadnichuk and Olha Pidlubna
Enhancement the Effectiveness of Management Accounting Using Computer Network Technologies (On the Example of Experimental Base of National Academy of Agrarian Sciences of Ukraine) pp. 57-67 Downloads
Oleksandr Panadiy
Perception of Accounting and Auditing Standards by Users in Context of Formation of Institutional Openness in Regulation pp. 68-75 Downloads
Oleh Pasko
Optimization of Accounting System Testing of Land Operations in Agricultural Formations pp. 76-84 Downloads
Oksana Ponomarenko and Olha Leha
Concept of Accounting for Sustainable Development pp. 85-92 Downloads
Oleh Sokil
Issues of Theoretical and Methodological Principles of Accounting of Environmental Costs with the Influence of Branch Peculiarities of Forestry Enterprises pp. 93-102 Downloads
Maryna Tanasiieva
Rational Credit Support of Investment Projects of Agricultural Enterprises of Ukraine pp. 103-111 Downloads
Krystyna Anastasova
Market Capitalization of Companies: World and Domestic Tendencies pp. 112-119 Downloads
Kateryna Bagatska and Bohdana Piuro
Financial Market in the Context of Globalization: Experience of Economic and Legal Analysis pp. 120-131 Downloads
Aleksandr Baykov and Olha Pavuk
Terminology Support of Financial Intermediation Theory: Key Terms Development pp. 132-144 Downloads
Olena Honcharenko
Foregone Capital Shortcoming as a Threat of Financing of Budget Deficit of Ukraine pp. 145-152 Downloads
Nataliya Trusova and Volodymyr Ternovsky
Condition and Development Tendencies of State Financial Control in Ukraine pp. 153-160 Downloads
Nataliya Zdyrko
Using Information Technologies for the Promotion of Small Business: Foreign Experience pp. 161-167 Downloads
Svitlana Kucherkova
Overview of Evaluation Parameters of Economic Effectiveness of Field Fodder Production pp. 168-173 Downloads
Oleksandr Marynych
Accounting of Scientometric Indicators for Management of Scientific Activity pp. 174-179 Downloads
Oleh Moroz and Olena Shtovba

2016, issue 4

Ontology of Accounting Theory Multi-Variance pp. 8-15 Downloads
Serhiy Bardash
Quality Accounting in Indian Pharmaceutical Companies: A Review pp. 16-24 Downloads
Sandeep Goel
Problems of Reforming State Statistics of Ukraine pp. 25-33 Downloads
Valeriy Zhuk, Yuliya Bezdushna and Borys Melnychuk
Accounting of Agricultural Land Use in Case of Emphyteusis pp. 34-39 Downloads
Yana Ishchenko
Requirements to Present-Day Corporations' Reporting: Foreign and Ukrainian Experience pp. 40-45 Downloads
Alla Kasych and Ruslan Rozsochan
Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market pp. 46-59 Downloads
Serhiy Ostapchuk and Lesya Volyak
Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information pp. 60-68 Downloads
Tetyana Plakhtiy
Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect pp. 69-79 Downloads
Nataliya Pravdyuk
Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting pp. 80-86 Downloads
Kateryna Siukhina
Problems of Excise Taxation of the Agrarian Business in Ukraine pp. 87-91 Downloads
Petro Borovyk, Volodymyr Slipchenko and Dina Kishchuk
Course of Development of Partnership between Fiscal Authorities and Major Taxpayers pp. 92-96 Downloads
Olha Vatamaniuk
Significance of Bank Crediting for Development of Agricultural Sector in Ukraine pp. 97-105 Downloads
Olena Oliynyk-Dunn
Conditions of Pension System Reforming in Ukraine pp. 106-113 Downloads
Volodymyr Rudyk and Valentyn Oleksiyko
Fiscal Tool for Overcoming Poverty in Ukraine pp. 114-118 Downloads
Tetyana Tomnyuk
Model Construction of Communication Structure of Management by Financial Flows of Agricultural Enterprises pp. 119-125 Downloads
Nataliya Trusova
Strategies of Financial Support of Competitive Position of the Entities pp. 126-131 Downloads
Tetyana Khalimon
Theoretical Framework of Internal Control pp. 132-139 Downloads
Yanina Melnychuk
Relations between Dairy Cooperatives and Other Agrarian Market Participants pp. 140-144 Downloads
Yaroslav Rybak
Problems of Management by Balanced Long-Term Economic Development through Physical Economy pp. 145-152 Downloads
Volodymyr Shevchuk

2016, issue 3

Classification of Product Losses of Supermarkets pp. 8-15 Downloads
Serhiy Bardash and Inna Kopchykova
The Use of Cash Basis and Accrual Basis in Assessing the Performance of Enterprise pp. 16-20 Downloads
Joanna Berezhnitska and Joanna Blazhynska
Accountant Professional Judgment: Definition of Concepts and Content pp. 21-30 Downloads
Vasyl Len and Valentyn Nekhai
Creation of Reserves of Future Costs and Payments to Be Occurred in Accounting as One Way to Reduce Risks of Enterprise Activities in Crisis pp. 31-37 Downloads
Iryna Predko
Accounting Policies of Parent (Holding) Company and Its Subsidiaries pp. 38-42 Downloads
Tetyana Storozhuk
Organization of Accounting and Analysis of Commitments in the Asset Management Companies pp. 43-49 Downloads
Olha Usatenko
Methodological Principles of Financial Management under Economy Logistization pp. 50-56 Downloads
Olena Bondarenko
Formation of Multichannel Financial Support of Innovative Development of the Enterprise pp. 57-62 Downloads
Olena Hudz and Seimur Bairamov
Methodological Measurement of the Formation of Strategic Portfolio of the Enterprise Financial Security pp. 63-68 Downloads
Olena Hudz and Volodymyr Sotnychenko
Risks of Electronic Banking and Their Classification pp. 69-76 Downloads
Inna Dominova
Theoretical Aspects of Bank Deposit Policy pp. 77-83 Downloads
Yevheniya Zhovtun
Tax Optimization Model for Agricultural Cooperatives pp. 84-88 Downloads
Tetyana Kaminska, Olha Ilchak and Nina Dvornik
Loan Trends in Lending of Agricultural Enterprises in Lviv Region pp. 89-94 Downloads
Mariana Nazar
System of Financial Security as a Tool of Financial Market Participant pp. 95-101 Downloads
Roman Snishhenko
Forming of the Mechanism for Implementation of State Financial Policy in Ukraine pp. 102-108 Downloads
Nataliya Trusova
Strategic Directions and Tactical Approaches to the Strengthening of Financial Security of Business Entities in the Field of Agriculture pp. 109-113 Downloads
Olha Chernenko
Methodical Principles of Internal Control of Inventories in the Enterprise Operations Management System pp. 114-121 Downloads
Inna Herasymovych and Nataliya Morozova-Herasymovych
Theoretical Aspects of Deepening of the Internal Audit Essence pp. 122-127 Downloads
Tetiana Demyanenko
Formalization of User's Confidence of Financial Information in the Audit Report pp. 128-133 Downloads
Oleksandr Sherstiuk
Internal and External Economic Control of Operations of the Agricultural Serving Cooperatives pp. 134-139 Downloads
Mykhaylo Shynkarenko
Theoretical Basis of Socially-Oriented Activities of Business Entities pp. 140-146 Downloads
Kostiantyn Galak
Juice Market in Ukraine: State Analysis and Assessment of the Impact of Accounts Receivable of Customers on Its Development pp. 147-152 Downloads
Liudmyla Kruchak
Institutional Support of Intellectual Property Commercialization in Ukraine pp. 153-158 Downloads
Vyacheslav Naberukhin
State Fund of Regional Development: Problems and Ways of Functioning Improvement pp. 159-165 Downloads
Svitlana Pukhyr
Mechanism of Budgetary Resources Management: Problems and Prospects of Improvement pp. 166-175 Downloads
Volodymyr Shevchuk, Taisiya Bondaruk and Nataliya Melnychuk

2016, issue 2

System Approach to Formation of Accounting Information for Management pp. 8-15 Downloads
Mykola Demyanenko and Viktoriya Rozhelyuk
Organizational and Methodological Principles of Cost Accounting in Transitional Period in Organic Crop Production pp. 16-22 Downloads
Nataliya Honcharenko
Fundamentals of Component Development of Modern Financial Statements pp. 23-28 Downloads
Volodymyr Kebko
Theoretical Grounds of Social Accounting pp. 29-34 Downloads
Svitlana Korol
Accounting-Informational Reflection of Taxation of Agricultural Enterprises in the Context of Their Sustainable Development pp. 35-44 Downloads
Oleksandr Kushnirenko
Interpretation and Mission of Strategic Managerial Accounting in Management of Enterprises pp. 45-49 Downloads
Alvina Oriekhova
Due Process of the International Accounting Standard Board pp. 50-56 Downloads
Oleh Pasko
Quality of Accounting Information: Essence and Assessment Method pp. 57-64 Downloads
Nataliya Pravdyuk and Maryna Pravdyuk
Impact of Creativity in Accounting on Indicators of Financial Statements pp. 65-70 Downloads
Tetyana Storozhuk
Calculating and Using Self-Cost of Agricultural Products pp. 71-75 Downloads
Leonid Suk
Formation of Accounting Information on Costs pp. 76-80 Downloads
Petro Suk
Problems of Normative Regulation of Accounting of Nature Protection Activity in Forestry pp. 81-89 Downloads
Maryna Tanasiieva
Integrated Accounting in the Management of Company Taxation pp. 90-94 Downloads
Lyubov Shevchenko
Information Systems and Technologies of Insurance Coverage of Agricultural Business pp. 95-103 Downloads
Henrikh Hudz
Forms of Electronic Banking: Evolution, Advantages and Disadvantages pp. 104-109 Downloads
Inna Dominova
Main Trends in Insurance Market of Foreign Countries That Have Positive Impact on Internet Insurance pp. 110-118 Downloads
Vasyl Erastov
Main Directions and Mechanism of Antirecessionary Management of Bank Operations pp. 119-125 Downloads
Olena Nieizviestna
Peculiarities of Activities of Islamic Insurance Companies pp. 126-130 Downloads
Andriy Polchanov and Olekciy Poplavskyi
Method for Determining Minimum Prices and Sales Volumes, Taking into Account the Tax Burden pp. 131-134 Downloads
Olha Royeva
Predicted Possibility of Implementing Financial Potential at Agricultural Micro-Level pp. 135-142 Downloads
Nataliya Trusova
Theory and Practice of Applying Audit Procedures to Input Balance in Performing the First Tasks of the Audit pp. 143-149 Downloads
Valeriy Bondar
Methodological Principles of Valuation of Energy Efficiency of Crop Production pp. 150-155 Downloads
Oleksandr Kalinichenko
Modern Management Systems of Intangible Assets of Companies pp. 156-162 Downloads
Petro Kutsyk and Khrystyna Skop

2016, issue 1

Methodological Limitations of Transaction Costs Classification in the Accounting pp. 8-14 Downloads
Serhiy Bardash and Tetyana Osadcha
Cluster Accounting Concept: Characteristics and Features pp. 15-21 Downloads
Oleh Vysochan
Theoretical Aspects of the Formation of Accounting Policy for Payment Transactions with the Budget on Tax Payments pp. 22-26 Downloads
Vitalina Drachuk
Additive and Procedural Approaches as Methods of Cognition in Scientific Accounting Research Methodology pp. 27-31 Downloads
Nataliya Kantsedal
Major Tendencies in Accounting: Ways of Development in the XXI Century pp. 32-37 Downloads
Serhiy Legenchuk and Alina Raboshuk
Accounting and Analytical Support of Management: Concept and Structure pp. 38-44 Downloads
Vasyl Len
State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers) pp. 45-55 Downloads
Oleksandr Panadiy
Algorithmic Models of Operations with Corporate Rights as the Methodical Approach to their Accounting and Taxation pp. 56-65 Downloads
Oleksandra Patriak
Conceptual and Methodological Orientation of the Harmonization of Accounting and Financial Reporting Systems pp. 66-73 Downloads
Lyubomyr Pylypenko
Accounting Support of Biofuel Production Management pp. 74-82 Downloads
Nataliya Pravdyuk
State and Development Prospects of the Ukrainian Banking System pp. 83-89 Downloads
Dmytro Dema and Iryna Abramova
Definition, Classification and Use of Derivative Financial Instruments pp. 90-99 Downloads
Svitlana Denga and Akansha Jain
Assessment of Real Estate Units as Mortgage Subjects in Agricultural Sector of the Economy pp. 100-109 Downloads
Olena Zharikova and Oksana Pashchenko
Methods of Venture Investment Projects Assessment for Enterprises of Agricultural Sector pp. 110-116 Downloads
Olha Karasyk and Maksym Petriuk
Activities of the Insurance Companies in the Financial Market: Analysis of International Experience pp. 117-123 Downloads
Olekciy Poplavskyi
Formation of Supply and Demand for the Products of Dairy Plants when Changing the Tax Burden from the Value-Added Tax pp. 124-131 Downloads
Viktor Synchak and Tetyana A. Samaricheva
Modernization of Financial Support Mechanisms for Agricultural Production pp. 132-136 Downloads
Petro Stetsyuk
Individual Investors in the Formation of the Resource Potential of the Stock Market of Ukraine pp. 137-145 Downloads
Oleksandr Somchenkov
Materiality of Established Errors in the Audit of Agricultural Business and Its Relationship with Documenting of Audit Procedures pp. 146-153 Downloads
Yuliya Bondar
Development of Economic Analysis as a Science in Ukraine: Retrospective and Challenges pp. 154-160 Downloads
Ivan Derun
Applied Aspects of Neural Modeling in the Process of Diagnosing the Capital of Agricultural Enterprises pp. 161-171 Downloads
Inna Nazarenko
Postulates as the Basis of the Philosophy of State Audit pp. 172-178 Downloads
Yuliya Slobodyanyk
Theoretical Aspects of Socio-Economic Orientation of Agrarian Economy pp. 179-185 Downloads
Mykola Krushelnytskyy
Page updated 2017-10-29