Oblik i finansi

2012 - 2025

Current editor(s): Valeriy Zhuk

From Institute of Accounting and Finance
Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2014, issue 4

Improvement of Methods for Detection of Signs of Errors and Omissions in the Financial Statements Based on Analytical Procedures pp. 8-16

Kostyantyn Bezverkhiy

Development of Accounting Policies of Agricultural Enterprises pp. 17-23

Maryna Dubinina and Oksana Boyeva

Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets pp. 24-28

Borys Zanko

Features of Intangible Assets Inventory Technique and the Recognition of Its Results pp. 29-33

Nataliya Kantsedal

Practical Conceptualization of Information and Analytical Support for Restoration Management of Livestock Sector Biological Capital pp. 34-40

Tetyana Kineva

Problems of Accounting Interpretation of the Results of Financial Activity pp. 41-46

Svitlana Levytska and Ilona Panchuk

Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism pp. 47-53

Oleksandr Panadiy

Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards pp. 54-63

Vasyl Pihosh

Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy pp. 64-68

Nataliya Stelmah

Accounting of Biological Assets and Agricultural Production According to New National Accounting Standards pp. 69-76

Lyudmyla Todorova

Development of Enterprise Accounting Policy on Accounting of Receivables within Payment System with Buyers pp. 77-81

Nina Tsehelnyk

Income Tax Accounting: Problems and Solutions pp. 82-86

Antonina Chyrva

Accounting in the Agricultural Service Cooperatives pp. 87-94

Mykhaylo Shynkarenko

Improvement of State Support for Agricultural Insurance pp. 95-102

Yulia Aleskerova

Theoretical Basis of Credit Support as a Factor of Economic Growth of Agricultural Enterprises pp. 103-107

Halyna Korniychuk

Evaluation of Investment and Crediting Capacity of Agricultural Sector Enterprises pp. 108-114

Oleksandr Petruk and Iryna Hryhoruk

Financial Aspects of Social Infrastructure Development in Ukraine pp. 115-122

Maria Trofymenko

Organizational Forms of Audit of Efficiency of Business Partnership pp. 123-127

Anna Shavliuk

Evaluation of Performance Indicators of Field Fodder Production pp. 128-132

Svitlana Dyakonova

Indicators of Information and Analytical System of Enterprise Management pp. 133-139

Oleksandr Kostenko

Controlling of Expenses in Crisis Financial Management pp. 140-145

Dmytro Savchuk

Strategic Controlling as Methodological Tool for Strategic Management of Expenses pp. 146-153

Valentyna Khodzytska

2014, issue 3

Methodological Bases of Creating the Enterprise's Integrated Reporting pp. 8-14

Kostyantyn Bezverkhiy

Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects pp. 15-20

Ruslan Bruhanskyy

Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach pp. 21-28

Oleh Vysochan

Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry pp. 29-35

Sandeep Goel

Accounting Support of Biological Capital Use pp. 36-41

Tetyana Kaminska

Evolution of the Institute of Accounting pp. 42-46

Oleh Kantsurov

Role of Accounting Reporting as an Information Source in Attracting Investments pp. 47-51

Svitlana Kucherkova

Nature of Work in Progress as an Accounting Category pp. 52-58

Dmytro Kushnirenko

Source of Income of Condominiums and Diversification Thereof: Accounting and Classification Profile pp. 59-64

Tetyana Monastyrska

Peculiarities of Preparation of Non-financial Corporative Reporting pp. 65-70

Nataliya Orlova

Organization of Accounting of the Costs for Processing of Agricultural Products pp. 71-76

Viktoriya Rozhelyuk

Place and Role of Accounting in Management of Budgetary Institutions pp. 77-84

Danyyil Firer

Practical Aspects of Assessment of the Synergistic Effect of Mergers & Acquisitions of Companies pp. 85-89

Kostyantyn Afanasyev and Iryna Hanechko

Theoretical Aspects of Development of Socially Responsible Investing in Ukraine pp. 90-95

Alla Ivashchenko

Comparative Analysis of the Declaration for Corporation Tax in Russia and Ukraine pp. 96-101

Oleksandr Malyshkin

Foreign Debt of Ukraine as a Factor Affecting Economic Security in the Age of Globalization pp. 102-109

Inha Miroshnychenko

Management of Enterprise Solvency: Theoretical and Practical Aspects pp. 110-116

Petro Stetsyuk and Olena Hudz

Agriholdings With Assets in Ukraine at World Stock Markets pp. 117-124

Olena Shvab

Modifications to the Auditor's Opinion & Emphasis of Matter Paragraphs in the Auditor's Reports of Ukrainian Public Companies Whose Shares are Listed on the Warsaw Stock Exchange pp. 125-135

Oleh Pasko and Mykola Hordiyenko

Assessment of the State of Information Support of Enterprise's Operation Analysis pp. 136-141

Lyudmyla Stetsyuk

Information Potential of Management of Socio-Economic Objects pp. 142-146

Oleksandr Kostenko

Basic Rules of European Stock Relationships Regulation and Practice of Their Use in Ukraine pp. 147-151

Oksana Sydorenko

Analysis of the Components of Economic Potential of Agricultural Enterprises pp. 152-159

Vyacheslav Skobara and Volodymyr Podkopaev

2014, issue 2

Specifics of Accounting under National and International Standards: Comparative Aspect pp. 8-13

Kostyantyn Bezverkhiy

Some Aspects of Developing Company Accounting Policy in Relation to Production Costs pp. 14-18

Oresta Bodnar

Institutional Analysis of Accounting Development Trends pp. 19-23

Oleh Kantsurov

Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises pp. 24-31

Maksym Koryahin and Iryna Plotnichenko

Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms pp. 32-40

Nataliya Kulikova

Regulatory Convergence of Accounting Profession in the European Union pp. 41-55

Volodymyr Metelytsia

Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement pp. 56-65

Serhiy Ostapchuk

Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies pp. 66-70

Mykola Pavlyukovets

Floating Biological Assets and Agricultural Produce Accounting pp. 71-78

Leonid Suk and Petro Suk

Asset Accounting According to National and International Standards pp. 79-83

Karina Utenkova

Detection of Earnings Management: The Best Fit Model in India pp. 84-90

Sandeep Goel

State and Prospects of Agrarian Insurance Development in Ukraine pp. 90-96

Oleksandr Vilenchuk

Present-Day State and Problems of Solidary Pension System Development in Ukraine pp. 96-101

Inna Zhmurko

Management of Agricultural Enterprise Cash Flows pp. 102-107

Tamara Kucherenko and Inna Tkachuk

Financial Aspects of Identifying Present-Day Hidden Economic Processes pp. 108-115

Oleh Moroz and Volodymyr Semtsov

Role and Objectives of Pension Management as Integral Component of Domestic Pension System Formation pp. 116-120

Volodymyr Rudyk

Trends for Innovation Business Development in Lviv Region pp. 121-125

Tetyana Skrypko

Econometric Modelling of Interrelation between Stock Market Functioning and Parameters of Social & Economic Development of Ukraine pp. 126-130

Olena Zotsenko

Estimating Efficiency of Baking Business In-House Control System pp. 131-137

Svitlana Zubchyk

Trend Analysis Method Application for Determining Risks of Crisis Occurrences in Business pp. 138-143

Nataliya Klymash

Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company pp. 144-154

Oleksandr Smetanko

Evaluation Experts Training Arrangements pp. 155-159

Viktor Zayats and Roman Zayats

Regional Programmes for Small Business Development as Factor of Increasing Their Activity Efficiency pp. 160-166

Olena Lymar

Institutional Provision of Agricultural Fixed Assets Revaluation Up-To-Date pp. 167-172

Maryna Mogylova

Cluster Analysis of Bioenergetic Potential in Regions of Ukraine pp. 173-178

Bohdan Fedorchenko

2014, issue 1

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects pp. 8-12

Yuliya Bezdushna

Disclosure of Intellectual Capital Components in Business Reporting in Ukraine pp. 13-19

Iryna Zhurakovska

Financial Risk Management Accounting pp. 20-25

Tetyana Kaminska and Olena Kolesnikova

Accounting Specifics of Foreign Currency Settlements with Persons Accountable pp. 26-29

Oksana Mykhasyk

Economic Frameworks of Land Resources as Accounting Object pp. 30-35

Anna Pantyukhova

Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost pp. 36-43

Olena Sorokina

Scientific & Technical Production Cost Accounting and Calculation pp. 44-49

Nadiya Stolyarchuk

Strategic Management Accounting Within Business Entities Integrated Management System pp. 50-55

Valentyna Khodzytska and Larysa Ivchenko

Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity pp. 56-63

Andriy Tsyutsyak

Current Status and Enhancing Revaluation Capital Accounting pp. 64-70

Ihor Tsyutsyak

Earnings Management Behaviour of Telecom India: A Review of MTNL and Bharti Airtel Ltd pp. 71-77

Sandeep Goel

Financial Statements in Providing Financial Security of Agricultural Enterprises pp. 78-81

Olha Vdovenko

Major Taxpayers Tax Control: Foreign Experience and Home Practice pp. 82-88

Iryna Leshchukh

Status and Problems of Pension Insurance Financial Security in Ukraine pp. 89-95

Mykhaylo Malovanyy

International Experience of State Investment Policy Development and Implementation pp. 96-101

Viktoriya Rudenko

Mechanism for Implementing State Financial Support to Agricultural Producers pp. 102-108

Nataliya Trusova

Monitoring of Developing Regional Agrosphere Assimilation Potential pp. 109-114

Lesya Volyak

Improving Information Base for Audit of Financial Results from Agricultural Activity pp. 115-119

Victor Mazur

Econometric Modelling of Working Capital Effective Use in Agribusiness pp. 120-126

Mykola Ohiychuk and Stanislav Vasylishyn

Concept of Global Anti-Carbon Fund for Financing Sustainable Low-Carbon Development pp. 127-132

Ivan Gaidutskiy

Organic Crop Production Market as Part of Agrarian Market of Ukraine pp. 133-137

Oksana Hutsalenko

Development of Tourism as One of Solutions to Problem of Rural Youth Employment in Republic of Karelia pp. 138-143

Mariya Dyakonova and Svitlana Stepanova

Human Capital Components: Traditional and Alternative Approaches pp. 144-148

Dmytro Melnychuk