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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 4

Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement pp. 6-12 Downloads
Yuliya Bezdushna
Solution of the Problems of Interpersonal Relations in the Accounting Organization Process to Prevent Fraud and Strengthening of Enterprise's Economic Safety pp. 13-19 Downloads
Viktor Zamlynskyy and Ruslana Varicheva
Using Managerial Accounting Tools for Analysis, Control and Operative Regulation of the Foreign Trade Activities of Trading Enterprises pp. 20-27 Downloads
Mariya Vladychyn
Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System pp. 28-32 Downloads
Yuliya Zolotnytska
Valuation of Biological Assets as the Element of Accounting Method pp. 33-39 Downloads
Yevheniya Kaliuha and Yuliya Shenderivska
Documentary Support for Accounting of Land Use Rights pp. 40-45 Downloads
Antonina Korinenko
Preparation of Balance Sheet of Ukrainian and Polish Enterprises According to the Requirements of Directive 2013/34/EU pp. 46-52 Downloads
Oleksandr Malyshkin and Anastasiya Protsepova
Implementation of EU Accounting Standards into Ukrainian Enterprises' Accounting Policy pp. 53-57 Downloads
Yuliya Moroz and Yuzef Tsal-Tsalko
Approaches to Accounting of the Capitalization of Rights to Use Land Assets pp. 58-65 Downloads
Tetyana Ostapchuk
Impact of Calculative Practices on Innovation pp. 66-74 Downloads
Oleh Pasko
Necessity of Fundamental Changes of Accounting Theory pp. 75-80 Downloads
Vita Semanyuk
Modeling of Paradigm of Accounting and Analytical Support for Agricultural Enterprises' Reporting on Sustainable Development pp. 81-89 Downloads
Oleh Sokil
Accounting of Capital Costs for Improving Land pp. 90-97 Downloads
Tetyana Yurchenko
Value Added Tax: Certain Features of Its Administration in Ukraine pp. 98-106 Downloads
Nataliya Gres
Ensuring the Financial Stability of Insurance Companies pp. 107-111 Downloads
Anton Hrytsenko
Enhancing Objectivity of the Taxation System of Agricultural Enterprises in the Terms of Legislation Transformation pp. 112-118 Downloads
Oleksandr Kushnirenko
Kinds of Financial Services, Taking into Account the Methodology of the Investigation of the Securities Market Essence pp. 119-126 Downloads
Zoryana Matsuk
Environment of Multifactorial Risk in the Financial System of Agribusiness Enterprises pp. 127-138 Downloads
Nataliya Trusova
Economic Essence of Infrastructure pp. 139-146 Downloads
Oleksiy Kalivoshko
Role of Structural Policy in Ensuring Sustainable Development of the Economy pp. 147-152 Downloads
Olena Kovalova
Analysis of the Social Component of Agrarian Formations' Activities pp. 153-161 Downloads
Mykola Krushelnytskyy
Strategy of State Regulation of the Agroholdings' Social Responsibility pp. 162-170 Downloads
Lesya Sus and Yuriy Karpyshyn

2017, issue 3

Development of Tasks of Enterprise's Integrated Reporting pp. 6-11 Downloads
Kostyantyn Bezverkhiy
Accounting and Disclosure of Information on Collateral in the Financial Statements when Transitioning to IFRS (Case Study: Enterprises of the Mining and Metallurgical Complex of Ukraine) pp. 12-20 Downloads
Olena Vakulchyk and Kateryna Pasichnyk
Controlling the Costs of Marketing of an Industrial Enterprise pp. 21-27 Downloads
Volodymyr Voskalo and Olha Hrytsai
Concept of Accounting and Analytical Provision of Cash Flow Management pp. 28-37 Downloads
Alla Kasych and Rayisa Tsyhan
Development of Accounting and Analytical Provision of Cost Calculation for the Stages of the Product Life Cycle pp. 38-45 Downloads
Svitlana Kuznetsova and Iryna Tykhanska
State of Accounting and Analytical Support for the Commercialization of Intellectual Property in Agricultural Sphere pp. 46-51 Downloads
Vyacheslav Naberukhin
Necessity of Assessing the Quality of Financial Reporting pp. 52-58 Downloads
Maryna Pravdyuk and Tetyana Plakhtiy
Legal and Regulatory Aspects of the Recognition and Accounting of Intangible Assets pp. 59-65 Downloads
Mariya Chik
General System of Taxation for Sole Entrepreneurs: Current State and Prospects pp. 66-71 Downloads
Iryna Zhurakovska and Vitaliy Chudovets
Adaptation of the Foreign Experience of Organization of the Efficient System of State Financial Control pp. 72-77 Downloads
Anna Ivanova
Methods and Pricing Tools Used in Banks' System pp. 78-82 Downloads
Lesya Maryniuk
Evaluation of the Financial Potential of Population Savings and Its Impact on the Region's Economic Growth pp. 83-90 Downloads
Mykhaylo Odintsov and Tetyana Odintsova
Development of the Financial System and Models of Financing Agricultural Enterprises: USA Experience pp. 91-99 Downloads
Olena Oliynyk-Dunn
Present-Day State of Development of the Ukraine's Financial Potential pp. 100-106 Downloads
Andriy Polchanov
Development of Agrarian Insurance in the Context of European Integration pp. 107-111 Downloads
Svitlana Potiyko
Agrarian Receipt as an Alternative Form of Lending of Agrarian Enterprise pp. 112-118 Downloads
Ruslana Sodoma and Halyna Skhidnytska
Structure of the Total Financial Potential of Agriculture: Regional Aspect pp. 119-125 Downloads
Nataliya Trusova
Components of the Enterprise's Competitiveness Potential pp. 126-131 Downloads
Tetyana Khalimon
Activity of Banking Institutions in the Ukrainian Insurance Market pp. 132-139 Downloads
Lada Shirinyan, Kateryna Bagatska and Nataliya Klymash
Development of Approaches to the Interpretation of Essence and Role of Documentation in Audit pp. 140-147 Downloads
Yuliya Bondar
Internal Audit in Agricultural Enterprises: Organizational and Managerial Aspect pp. 148-153 Downloads
Tetiana Demyanenko
Economic-Ecological Analysis of Conservation Measures for the Restoration of Forest Resources pp. 154-162 Downloads
Maryna Tanasiieva
Methodical Approaches to the Evaluation of Wheat Production Efficiency pp. 163-168 Downloads
Zinayida Vidomska
Theoretical Foundations of Modeling the Development of Rural Areas: Behavioral Aspect pp. 169-179 Downloads
Valeriy Zhuk
Estimation of Solutions to Plan Technological Objects of Open-Pit Mining According to Land-Preservation Criteria pp. 180-184 Downloads
Yevhen Terekhov and Taras Mormul

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
Igor 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
Page updated 2018-03-13