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 ().

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2019, issue 4

Accounting and Taxation of Insurance Operations at Agricultural Enterprises pp. 5-10

Nataliia Zhuk

Expenditure on Advertising in Social Networks: Accounting and Taxation pp. 11-18

Nataliya Zdyrko

Accounting in Ukraine Before and After the Revolution of Dignity: Examples of Quantitative Analysis pp. 19-28

Serhiy Ivakhnenkov and Svitlana Hlushchenko

Tax on Withdrawn Capital: Accounting and Reporting Issues pp. 29-36

Oleksandr Malyshkin and Anna Schulipa

Branch Features of the Automated Accounting Organization at Agricultural Enterprise pp. 37-44

Viacheslav Mykulskyi

Organizing Accounting and Taxation in Farms in the Context of Using the Professional Judgment pp. 45-53

Iryna Sadovska, Iryna Babich and Kateryna Nahirska

Interpretation of the "Financial Reporting" Definition pp. 54-62

Tetyana Storozhuk and Larysa Blyshchyk

Infrastructure of the Ukraine's Financial Market: State and Development Prospects pp. 63-69

Ivan Blahun

Estimation of the Losses of the Ukraine's Financial Potential from Military Conflict pp. 70-77

Nataliia Vygovska and Andriy Polchanov

Analysis and Forecasting of the Bank's Performance: The Case of the Privatbank pp. 78-87

Tetiana Payanok and Mariya Kamenchuk

Financial Mechanism for Managing the Assets and Liabilities of Banks pp. 88-95

Zoryana Matsuk, Lidiia Tryshak and Vira Shyiko

Financial Mechanism and Tools of Provision the Sustainable Development of Agricultural Enterprises pp. 96-105

Nataliya Trusova, Oleksandr Prystemskyi and Alina Sakun

Features of Regulation and Supervision of Financial Institutions in the EU pp. 106-111

Serhiy Khoruzhyi

Can Internal Control Prevent Fraud in Managing Village Funds? pp. 112-118

Winda Lestari, Azwardi Azwardi and Saadah Siddik

Controlling as an Effective Enterprise Management Tool pp. 119-123

Olena Sova

Supplemental Nutrition Assistance Program and Its Multiplicative Effects: The USA Experience pp. 124-131

Olena Borodina, Oksana Mykhaylenko and Oleksii Fraier

Improvement of Innovation-Investment Processes' Management of the Modern Pharmacy Network pp. 132-139

Olha Hladkova and Tetiana Svynarenko

Food Subsidy: Methodical Approaches for the Implementation in Ukraine pp. 140-146

Serhiy Kyryziuk

Evaluation of the Efficiency of Existing Tools for National Economy Unshadowing pp. 147-154

Valentyna Levchenko, Anton Boyko, Serhiy Mynenko and Artem Revenko

Accounting and Analytical Support of Management of Structural Components of the Enterprise's Potential: Theoretical Aspect pp. 155-161

Nadiia Shkromyda

2019, issue 3

Recognition of Intangible Assets according to the International and National Accounting Standards pp. 5-11

Olena Vakulchyk, Valeriya Fesenko and Anastasiia Kaluhina

Feasibility of Accounting for the Costs of Socially Responsible Activities at the Engineering Industry Enterprises pp. 12-19

Lyudmyla Holinach

Accounting for Agricultural Land in Ukraine: History of Genesis and Development pp. 20-33

Nataliya Zdyrko, Serhiy Ostapchuk and Nataliya Tsaruk

Costing of the Main Functional Products of the State Higher Education Institutions Activities: Theoretical and Organizational Provisions pp. 34-39

Svitlana Svirko and Tetiana Trosteniuk

Digitalization as a Vector of Economic Systems Development & Accounting System Modernization pp. 40-48

Liudmyla Sokolenko

Cost Accounting by Elements and Articles pp. 49-54

Leonid Suk and Petro Suk

Accounting and Analytical Support of the Intellectual Property Objects Commercialization pp. 55-61

Halyna Umantsiv and Iryna Martyniv

Formation Stages of Integrated Reporting pp. 62-70

Natalia Shevchuk

Advantages and Disadvantages of Fiscal Rules as Instruments of Anti-Cyclical Regulation of the Economy pp. 71-81

Oksana Desyatnyuk and Taras Marshalok

Taxation of Workers in the Gig Economy: World Practice and Challenges for Ukraine pp. 82-94

Liudmyla Kozarezenko and Iryna Tochylina

Financial Innovation for Assessing the Enterprise Capitalization pp. 95-99

Oksana Melnyk

Transformation of Taxation and Tax Procedures in the Information Society: Theoretical Concept pp. 100-106

Nataliya Synyutka

Theoretical Basis for Improving the Enterprise Financial Condition pp. 107-112

Illia Stolnyk

Development of Credit Unions in Ukraine pp. 113-121

Liubov Khudoliy and Viacheslav Slesar

Key Determinants of Efficiency of Functioning Insurance Market for Insurance Companies pp. 122-128

Lada Shirinyan and Artur Shirinian

Computer Audit in Ukraine within the Framework of Requirements of European Law pp. 129-137

Viktoriya Fabiianska and Alona Beldii

Origin and Development of Corporate Governance pp. 138-147

Inna Dybach

2019, issue 2

Engineering Accounting: A Practical Aspect pp. 5-12

Anatolii Herasymovych and Inna Herasymovych

Methodological Grounds of Forming Integrated Reporting in Cluster within Institutional Transformations pp. 13-18

Vasyl Hyk

Financing of Representative Office Activities: Features of Taxation and Accounting pp. 19-25

Olha Hrytsai

Accounting Policies and Its Components pp. 26-35

Vasyl Len and Valentyna Glivenko

Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter pp. 36-47

Serhiy Ostapchuk and Nataliya Tsaruk

Concept and Economic Essence of Capital Investment pp. 48-53

Nataliia Sergeyeva

Interaction between Managerial Reporting and Managerial Decision-Making: Cause-Effect Relationships in Startups' Accounting pp. 54-60

Olha Usatenko and Andrii Makurin

Analysis of Methods for Evaluating Intangible Assets pp. 61-70

Valentyna Yasyshena and Viktor Pyliavets

The Path to the Sustainable Financial Inclusion in Ukraine: Analysis of the Current Issues pp. 71-80

Lesia Berezhna and Oksana Snytuk

Indicators of State Financial Support for Capital Reproduction in the Agrarian Sector of the Economy: The European Union and Ukraine pp. 81-88

Olena Lemishko

Simplified Tax System in the Context of Problems of Small Business in Ukraine pp. 89-98

Liudmyla Oleinikova and Iryna Tochylina

Venture Financing of the Subjects of Agrarian Business pp. 99-108

Nataliya Trusova, Nataliya Tanklevska and Oleksandr Prystemskyi

Implementation of Value-Based Budgeting System at Ukrainian Enterprises pp. 109-117

Maksym Chut

Bank's Internal Control Based on the Model "Four Lines of Defense": Features and Benefits pp. 118-123

Inna Dominova

Internal Audit as a Preventive Component in the Bank's Cybersecurity System pp. 124-133

Olena Krykliy and Liudmyla Pavlenko

Procedural Provision of Evidence of Professional Judgment in the Context of Compliance with the Qualitative Characteristics of Financial Reporting pp. 134-143

Nadiia Manko

Methodological Principles of Forming the Audit Model of Economic Security pp. 144-153

Karina Utenkova

Formation of a Profit Management Mechanism for Commercial Enterprises pp. 154-158

Marharyta Honcharenko

Methodical Approach to the Evaluation of the Endogenous Investment Potential of the United Territorial Communities pp. 159-163

Iryna Leshchukh

Metallurgical Enterprises Performance Indicators in the Context of the Corporate Social Responsibility Model Implementation pp. 164-172

Hanna Yangol

2019, issue 1

Control in the Management System pp. 5-10

Lyubov Hutsalenko

Organizational Aspects of Internal Control and External Audit of Goods at Trading Companies pp. 11-19

Nina Dorosh and Alina Chechui

Integrated Reporting: A Retrospective and Perspective in Ukraine pp. 20-27

Valeriy Zhuk

Accounting in the Digital Age: Expansion of Terminological Boundaries pp. 28-34

Nataliya Kantsedal

Accounting for Financing of the Enterprise's Innovation Activities pp. 35-43

Tamara Kucherenko, Liudmyla Melnyk and Olha Ratushna

Cost Accounting and Calculation of the Cost of Feed in the Pig Industry pp. 44-48

Dmytro Liudvenko

Transdisciplinary Approach to Increase of Company's Intellectual Capital Management Efficiency pp. 49-54

Hanna Mysaka and Ivan Derun

Organizational and Accounting Aspects of the Operating of Scientific Institutions of Public Sector pp. 55-62

Kateryna Obykhod

Organization and Methods for Assessing the Capital Reserves in Accounting pp. 63-70

Lyubomyr Pylypenko and Yuliya Demska

Organizational and Methodical Aspects of Accounting for Capital Investments pp. 71-82

Olena Yarmolyuk and Roman Shyshka

Analysis of Systemically Important Commercial Banks pp. 83-91

Oleksiy Kalivoshko

Directions of Analysis of the Formation of Revenues and Expenditures by Budgetary Institutions pp. 92-98

Mariya Nashkerska

Problems and Prospects of Excise Taxation pp. 99-104

Bohdan Stakhov

Development of the Fiscal Consolidation of Local Budgets of Regional Level pp. 105-113

Nataliya Trusova

New Methodology of Complex Assessment of the Insurance Services Market of Ukraine: Scale and Competition Factors, Trends and Comparisons pp. 114-138

Lada Shirinyan and Aram Shirinyan

Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be pp. 139-144

Vitaliy Shkromyda, Taras Hnatiuk and Nadiia Melnyk

Impact of Corporate Culture on the Company's Development pp. 145-151

Viktor Zamlynskyi

Energy-Efficient Cars and Their Role in the Anti-Crisis Strategy of the Enterprises in Ukraine pp. 152-158

Oleksandr Kotenko, Maryna Domashenko and Serhii Serdiuk

Theoretical and Methodological Foundations of State Regulation of Sustainable Development of Rural Areas pp. 159-167

Olena Kruplenytska, Oleksandr Hudenko and Oleksandr Volynets

Methodical Approach to Evaluation of the Economic Security's Level of the Communications Company pp. 168-176

Olha Sosnovska

Mechanism of Government Regulation of the Space Industry of Ukraine pp. 177-186

Stanislav Shapoval and Andrii Voznenko