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Accounting and Finance

2012 - 2018

Current editor(s): Mykola Demyanenko

From Institute of Accounting and Finance
Contact information at EDIRC.

Bibliographic data for series maintained by Serhiy Ostapchuk ().

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2018, issue 4

Accounting for Investment Property in the Transition to IFRS pp. 5-10 Downloads
Serhiy Holov
Rating Assessment of Debtors in the Enterprise's Receivables Management System pp. 11-18 Downloads
Oksana Knyshek and Anastasiia Kika
Methodical Aspects of Import Operations Accounting at the Enterprise pp. 19-25 Downloads
Anna Kuzminska
Consolidated Financial Statements: The Genesis of Normatively Regulating in Ukraine pp. 26-37 Downloads
Petro Kutsyk, Volodymyr Shevchuk and Svitlana Holovatska
Audit in the United Rural Communities pp. 38-42 Downloads
Kateryna Melnyk
Scientific Paradigm of Information Support for Management of Biogenergy Development in Ukraine pp. 43-55 Downloads
Nataliya Pravdyuk and Svitlana Alieksieienko
Implementation of Terminology in the Field of Audit of State Finance: The Problem of Conventionality of Definitions pp. 56-63 Downloads
Yuliya Slobodyanyk
Internal Operational Reporting as a Means of Control in the Industrial Enterprise Management pp. 64-69 Downloads
Olha Starenka
Accounting for Capital Expenditures in the Intellectual Property Objects pp. 70-76 Downloads
Nadiya Stolyarchuk
Corporate Governance Principles and Accounting: Ways of Harmonization pp. 77-83 Downloads
Vasyl Tsaruk
Features of the Ukrainian Fiscal Space: Theoretical and Practical Reflections of Formation pp. 84-93 Downloads
Halyna Vasylevska
Diagnostics and Systemization of Basic Signs of Banking Crisis pp. 94-101 Downloads
Oleksiy Lysenok and Lada Shirinyan
Tax Audit: Contents, Invariance of Approaches and Perspective of Development pp. 102-107 Downloads
Karina Nazarova and Larysa Mykhalchyshyna
Transformation of Fiscal Policy and Fiscal Space under Conditions of Digital Technologies Expansion pp. 108-113 Downloads
Nataliya Synyutka and Anatolii Lutsyk
Methodical Approaches for Expert Monetary Valuation of Real Estate Objects pp. 114-123 Downloads
Olena Zharikova and Oksana Pashchenko
Methodological Bases of Research the Infrastructure of Financial and Credit Market pp. 124-130 Downloads
Oleksiy Kalivoshko
Determination of the Synergistic Influence of Crisis Phenomena on the Personnel Development of Domestic Enterprises and Innovative Indicators of Its Diagnosis pp. 131-136 Downloads
Serhii Kapitula, Volodymyr Ilchenko and Atef A.F. Anani
Interconnection of the Laws Regulating Scientific and Advisory Activities pp. 137-141 Downloads
Nataliya Pohylenko
Mechanisms for Improving the Foreign Trade by Agricultural Products pp. 142-148 Downloads
Nataliia Sirenko and Kateryna Mikulyak

2018, issue 3

Accounting Defectology: Classification and Diagnostics pp. 5-12 Downloads
Oleh Vysochan
Theoretical Aspects of Accounting for Enterprise Financial Results pp. 13-18 Downloads
Viktor Hanin and Kateryna Lohvinenko
Practical Aspects of Implementing the Accounting Policies Concerning the Further Expenses on Fixed Assets pp. 19-28 Downloads
Liliana Goral, Sofiya Kafka and Olha Stepanyuk
Software as the Enterprise Intangible Asset: The Accounting Aspect pp. 29-35 Downloads
Olena Diadiun
Transformation of Accounting Data about Fixed Assets While Transition to International Financial Reporting Standards (Case Study: Enterprises of the Mining and Metallurgical Complex of Ukraine) pp. 36-44 Downloads
Oksana Knyshek and Kateryna Pasichnyk
Financial Results: Retrospective Analysis of Bookkeeping Practice, Accounting Concepts and Methods pp. 45-53 Downloads
Olesia Lemishovska
Profit and Loss Report of Companies in Poland and Germany Against the Background of EU Norms: Experience for Ukraine pp. 54-59 Downloads
Oleksandr Malyshkin
Accounting for Profit or Loss from the Initial Recognition and Measurement of Biological Assets pp. 60-68 Downloads
Olha Melnyk
Theoretical Bases of Accounting for the Formation and Use of Enterprise Reserves pp. 69-74 Downloads
Iryna Padii
Place and Role of Management Accounting in the General Accounting System pp. 75-82 Downloads
Olha Panchenko
Factors of Improving the Accounting and Analytical Support System of the Enterprise Cash Flows Management: The Macroeconomic Aspect pp. 83-97 Downloads
Rayisa Tsyhan
Credit Unions in Ukraine: Membership Aspect pp. 98-104 Downloads
Oleksiy Kalivoshko
Current Conditions and Directions of Improving Tax Administration pp. 105-110 Downloads
Svitlana Kucherkova
Criteria of the Evaluation of Efficiency for Sanation Measures at Business Entities pp. 111-117 Downloads
Nataliya Trusova
Essence of Investments Regarding to the Acquisition and Modernization of Agribusiness Property pp. 118-123 Downloads
Heorhiy Khioni
Enterprise Economic Security: The Essence and Features pp. 124-132 Downloads
Olha Sosnovska and Maksym Zhytar
Management of Efficient Use of Agricultural Waste for Biogas Production pp. 133-139 Downloads
Dina Tokarchuk
International Projects as a Tool to Promote the Development of Territorial Communities pp. 140-145 Downloads
Liudmyla Umanets
Characteristic of Functional Components of Economic Security pp. 146-156 Downloads
Karina Utenkova

2018, issue 2

Legal Regulation of Accounting for Joint Arrangements: Domestic Practice and International Experience pp. 5-10 Downloads
Vasyl Hyk
Accounting for Forestry Enterprise's Activity: State and Perspectives pp. 11-15 Downloads
Iryna Zhurakovska and Vitaliy Chudovets
Scientific Interpretation of the Accounting Methodology in the Works of the Coryphaeans of Accounting pp. 16-23 Downloads
Nataliya Kantsedal
Ensuring a Full-Fledged Economic Turnover of Agricultural Land: The Role of Accounting pp. 24-30 Downloads
Serhiy Ostapchuk and Antonina Korinenko
Influence of Parameters of Agricultural Enterprises Activity on the Organization of the Managerial Accounting pp. 31-36 Downloads
Oleksandr Panadiy
Theories of Regulation in the Context of Modern Practice of Accounting Regulation pp. 37-46 Downloads
Oleh Pasko
Investment in Human Capital: Problems of Accounting pp. 47-53 Downloads
Vitaliy Pokynchereda
Repair and Improvement Non-Current Assets before Recognition Them as Held for Sale pp. 54-60 Downloads
Mariya Shyhun and Nataliya Mychak
Prospects for the Implementation of Blockchain in Accounting pp. 61-68 Downloads
Nataliya Shyshkova
Regulatory and Legal Framework for Control of Value Added Tax in Agriculture pp. 69-75 Downloads
Yuriy Hershman
Analysis of Business Models of Ukrainian Banks pp. 76-83 Downloads
Alina Derkachenko and Yuliya Khudolii
Some Aspects of Administration of Taxes pp. 84-88 Downloads
Svitlana O. Kucherkova
Dialectic of Fiscal Sociology: From Ambivalence to Synergetics pp. 89-95 Downloads
Yuriy Myskin
Peculiarities of the Development of Ukraine's Financial Potential in the Period of Military Conflict pp. 96-101 Downloads
Andriy Polchanov
Forms to Express an Independent Auditor's Opinion according to the Results of Compulsory and Initiative Audit in Ukraine pp. 102-110 Downloads
Viktoriya Fabiianska
Organization and Methods of Internal Control of the Land Resources Which Received on the Use Rights pp. 111-117 Downloads
Tetyana Yurchenko
Strategic Principles for Strengthening the Economic Security of Agricultural Enterprises pp. 118-124 Downloads
Anna Grytsenko
Organizational and Legal Form of the State System of Agricultural Extension Services pp. 125-129 Downloads
Nataliya Pohylenko
Dissemination of Institutional Changes: Internal Planning, Import and Spontaneous Formation pp. 130-140 Downloads
Volodymyr Semtsov

2018, issue 1

Peculiarities of Accounting for Assets and Liabilities in Contracts with Customers that Contain a Significant Financing Component pp. 5-12 Downloads
Viktoriya Ambarchian
Practical Implementation of the Strategic Focus and Future Orientation Principle in the Integrated Reporting of Ukrainian Corporate Enterprises pp. 13-20 Downloads
Kostyantyn Bezverkhiy
Behavioral Context of the Innovative Development of Accounting Concept in Ukraine pp. 21-27 Downloads
Tetyana Bochulya, Iryna Korobkina and Nadiia Kovalevska
Features of Accounting for Political Parties: The Membership Fees Accounting pp. 28-33 Downloads
Oleh Vysochan and Olha Vysochan
Accounting and Analytical Tools for Improving the Enterprise Business Processes pp. 34-38 Downloads
Inna Herasymovych
Fixed Asset Inventory Number: The Procedure of Assigning and Using pp. 39-44 Downloads
Nataliya Gres and Kateryna Nedostup
Internal Audit and Management of Exchange Differences in the Process of Foreign Economic Activity pp. 45-52 Downloads
Valeriya Fesenko, Denys Dubytskyi and Viktoriya Nikolenko
Improvement of the Documentary Support for Fixed Assets Accounting in the Agricultural Enterprises pp. 53-58 Downloads
Vasyl Korytnyy
Methodical Bases of Accounting and Commercial Use of the Intellectual Property Objects pp. 59-63 Downloads
Vyacheslav Naberukhin
Accounting Policy Concerning Wages pp. 64-71 Downloads
Olena Podolianchuk
Preparation, Presentation and Auditing of Financial Statements: The Trajectory of Changes pp. 72-79 Downloads
Yuliya Slobodyanyk and Nataliya Syrotenko
Financing of the Public Health Services at the Level of Local Budgets pp. 80-86 Downloads
Valentyna Glukhova and Larysa Skrypnyk
Comparability Analysis in Transfer Pricing pp. 87-92 Downloads
Inna Karpenko
Justification of the Land Tax Structure in the Context of Efficient Use of Land Resources pp. 93-98 Downloads
Oleksandr Kramarov
Improvement of State Regulation of the Ukrainian Stock Market in Accordance with European Standards pp. 99-103 Downloads
Yulia Lupenko
Influence of Trends in Demographic and Social Development on the Budgetary Fiscal Policy pp. 104-113 Downloads
Andriy Nikitishyn
Influence of Tax Burden on Economic Development of Regions: The Cluster Approach pp. 114-123 Downloads
Tetyana Odintsova
Debt Burden of the Financial System of Ukraine and European Union Member-States pp. 124-131 Downloads
Nataliya Trusova and Andriy Sihaiov
Methodology of Study of the Internal Imbalances in the Activities of Credit Institutions as a Prerequisite for Ensuring Their Financial Stability pp. 132-142 Downloads
Myroslava Khutorna
Conceptual Basics of the Essence and Content of the Concept of 'Personnel Management' pp. 143-147 Downloads
Mykola Koval and Anatoliy Benzar
Formation of the Proper Personnel Potential of Commercial Banks pp. 148-153 Downloads
Mykola Koval and Bohdan Melnyk
Integral Assessment of Efficiency of the Intellectual Property Objects Commercialization pp. 154-160 Downloads
Iryna Martyniv
Institutional Architectonics of the State Anti-Crisis Regulation of the Ukraine's Agrarian Sector of Economy pp. 161-175 Downloads
Serhiy Petrukha
Evolution of Technology Transfer Models pp. 176-180 Downloads
Nadiya Stolyarchuk
Page updated 2019-02-18