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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2018, issue 4

Accounting for Investment Property in the Transition to IFRS pp. 5-10

Serhiy Holov

Rating Assessment of Debtors in the Enterprise's Receivables Management System pp. 11-18

Oksana Knyshek and Anastasiia Kika

Methodical Aspects of Import Operations Accounting at the Enterprise pp. 19-25

Anna Kuzminska

Consolidated Financial Statements: The Genesis of Normatively Regulating in Ukraine pp. 26-37

Petro Kutsyk, Volodymyr Shevchuk and Svitlana Holovatska

Audit in the United Rural Communities pp. 38-42

Kateryna Melnyk

Scientific Paradigm of Information Support for Management of Biogenergy Development in Ukraine pp. 43-55

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

Yuliya Slobodyanyk

Internal Operational Reporting as a Means of Control in the Industrial Enterprise Management pp. 64-69

Olha Starenka

Accounting for Capital Expenditures in the Intellectual Property Objects pp. 70-76

Nadiya Stolyarchuk

Corporate Governance Principles and Accounting: Ways of Harmonization pp. 77-83

Vasyl Tsaruk

Features of the Ukrainian Fiscal Space: Theoretical and Practical Reflections of Formation pp. 84-93

Halyna Vasylevska

Diagnostics and Systemization of Basic Signs of Banking Crisis pp. 94-101

Oleksiy Lysenok and Lada Shirinyan

Tax Audit: Contents, Invariance of Approaches and Perspective of Development pp. 102-107

Karina Nazarova and Larysa Mykhalchyshyna

Transformation of Fiscal Policy and Fiscal Space under Conditions of Digital Technologies Expansion pp. 108-113

Nataliya Synyutka and Anatolii Lutsyk

Methodical Approaches for Expert Monetary Valuation of Real Estate Objects pp. 114-123

Olena Zharikova and Oksana Pashchenko

Methodological Bases of Research the Infrastructure of Financial and Credit Market pp. 124-130

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

Serhii Kapitula, Volodymyr Ilchenko and Atef A.F. Anani

Interconnection of the Laws Regulating Scientific and Advisory Activities pp. 137-141

Nataliya Pohylenko

Mechanisms for Improving the Foreign Trade by Agricultural Products pp. 142-148

Nataliia Sirenko and Kateryna Mikulyak

2018, issue 3

Accounting Defectology: Classification and Diagnostics pp. 5-12

Oleh Vysochan

Theoretical Aspects of Accounting for Enterprise Financial Results pp. 13-18

Viktor Hanin and Kateryna Lohvinenko

Practical Aspects of Implementing the Accounting Policies Concerning the Further Expenses on Fixed Assets pp. 19-28

Liliana Goral, Sofiya Kafka and Olha Stepanyuk

Software as the Enterprise Intangible Asset: The Accounting Aspect pp. 29-35

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

Oksana Knyshek and Kateryna Pasichnyk

Financial Results: Retrospective Analysis of Bookkeeping Practice, Accounting Concepts and Methods pp. 45-53

Olesia Lemishovska

Profit and Loss Report of Companies in Poland and Germany Against the Background of EU Norms: Experience for Ukraine pp. 54-59

Oleksandr Malyshkin

Accounting for Profit or Loss from the Initial Recognition and Measurement of Biological Assets pp. 60-68

Olha Melnyk

Theoretical Bases of Accounting for the Formation and Use of Enterprise Reserves pp. 69-74

Iryna Padii

Place and Role of Management Accounting in the General Accounting System pp. 75-82

Olha Panchenko

Factors of Improving the Accounting and Analytical Support System of the Enterprise Cash Flows Management: The Macroeconomic Aspect pp. 83-97

Rayisa Tsyhan

Credit Unions in Ukraine: Membership Aspect pp. 98-104

Oleksiy Kalivoshko

Current Conditions and Directions of Improving Tax Administration pp. 105-110

Svitlana Kucherkova

Criteria of the Evaluation of Efficiency for Sanation Measures at Business Entities pp. 111-117

Nataliya Trusova

Essence of Investments Regarding to the Acquisition and Modernization of Agribusiness Property pp. 118-123

Heorhiy Khioni

Enterprise Economic Security: The Essence and Features pp. 124-132

Olha Sosnovska and Maksym Zhytar

Management of Efficient Use of Agricultural Waste for Biogas Production pp. 133-139

Dina Tokarchuk

International Projects as a Tool to Promote the Development of Territorial Communities pp. 140-145

Liudmyla Umanets

Characteristic of Functional Components of Economic Security pp. 146-156

Karina Utenkova

2018, issue 2

Legal Regulation of Accounting for Joint Arrangements: Domestic Practice and International Experience pp. 5-10

Vasyl Hyk

Accounting for Forestry Enterprise's Activity: State and Perspectives pp. 11-15

Iryna Zhurakovska and Vitaliy Chudovets

Scientific Interpretation of the Accounting Methodology in the Works of the Coryphaeans of Accounting pp. 16-23

Nataliya Kantsedal

Ensuring a Full-Fledged Economic Turnover of Agricultural Land: The Role of Accounting pp. 24-30

Serhiy Ostapchuk and Antonina Korinenko

Influence of Parameters of Agricultural Enterprises Activity on the Organization of the Managerial Accounting pp. 31-36

Oleksandr Panadiy

Theories of Regulation in the Context of Modern Practice of Accounting Regulation pp. 37-46

Oleh Pasko

Investment in Human Capital: Problems of Accounting pp. 47-53

Vitaliy Pokynchereda

Repair and Improvement Non-Current Assets before Recognition Them as Held for Sale pp. 54-60

Mariya Shyhun and Nataliya Mychak

Prospects for the Implementation of Blockchain in Accounting pp. 61-68

Nataliya Shyshkova

Regulatory and Legal Framework for Control of Value Added Tax in Agriculture pp. 69-75

Yuriy Hershman

Analysis of Business Models of Ukrainian Banks pp. 76-83

Alina Derkachenko and Yuliya Khudolii

Some Aspects of Administration of Taxes pp. 84-88

Svitlana O. Kucherkova

Dialectic of Fiscal Sociology: From Ambivalence to Synergetics pp. 89-95

Yuriy Myskin

Peculiarities of the Development of Ukraine's Financial Potential in the Period of Military Conflict pp. 96-101

Andriy Polchanov

Forms to Express an Independent Auditor's Opinion according to the Results of Compulsory and Initiative Audit in Ukraine pp. 102-110

Viktoriya Fabiianska

Organization and Methods of Internal Control of the Land Resources Which Received on the Use Rights pp. 111-117

Tetyana Yurchenko

Strategic Principles for Strengthening the Economic Security of Agricultural Enterprises pp. 118-124

Anna Grytsenko

Organizational and Legal Form of the State System of Agricultural Extension Services pp. 125-129

Nataliya Pohylenko

Dissemination of Institutional Changes: Internal Planning, Import and Spontaneous Formation pp. 130-140

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

Viktoriya Ambarchian

Practical Implementation of the Strategic Focus and Future Orientation Principle in the Integrated Reporting of Ukrainian Corporate Enterprises pp. 13-20

Kostyantyn Bezverkhiy

Behavioral Context of the Innovative Development of Accounting Concept in Ukraine pp. 21-27

Tetyana Bochulya, Iryna Korobkina and Nadiia Kovalevska

Features of Accounting for Political Parties: The Membership Fees Accounting pp. 28-33

Oleh Vysochan and Olha Vysochan

Accounting and Analytical Tools for Improving the Enterprise Business Processes pp. 34-38

Inna Herasymovych

Fixed Asset Inventory Number: The Procedure of Assigning and Using pp. 39-44

Nataliya Gres and Kateryna Nedostup

Internal Audit and Management of Exchange Differences in the Process of Foreign Economic Activity pp. 45-52

Valeriya Fesenko, Denys Dubytskyi and Viktoriya Nikolenko

Improvement of the Documentary Support for Fixed Assets Accounting in the Agricultural Enterprises pp. 53-58

Vasyl Korytnyy

Methodical Bases of Accounting and Commercial Use of the Intellectual Property Objects pp. 59-63

Vyacheslav Naberukhin

Accounting Policy Concerning Wages pp. 64-71

Olena Podolianchuk

Preparation, Presentation and Auditing of Financial Statements: The Trajectory of Changes pp. 72-79

Yuliya Slobodyanyk and Nataliya Syrotenko

Financing of the Public Health Services at the Level of Local Budgets pp. 80-86

Valentyna Glukhova and Larysa Skrypnyk

Comparability Analysis in Transfer Pricing pp. 87-92

Inna Karpenko

Justification of the Land Tax Structure in the Context of Efficient Use of Land Resources pp. 93-98

Oleksandr Kramarov

Improvement of State Regulation of the Ukrainian Stock Market in Accordance with European Standards pp. 99-103

Yulia Lupenko

Influence of Trends in Demographic and Social Development on the Budgetary Fiscal Policy pp. 104-113

Andriy Nikitishyn

Influence of Tax Burden on Economic Development of Regions: The Cluster Approach pp. 114-123

Tetyana Odintsova

Debt Burden of the Financial System of Ukraine and European Union Member-States pp. 124-131

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

Myroslava Khutorna

Conceptual Basics of the Essence and Content of the Concept of 'Personnel Management' pp. 143-147

Mykola Koval and Anatoliy Benzar

Formation of the Proper Personnel Potential of Commercial Banks pp. 148-153

Mykola Koval and Bohdan Melnyk

Integral Assessment of Efficiency of the Intellectual Property Objects Commercialization pp. 154-160

Iryna Martyniv

Institutional Architectonics of the State Anti-Crisis Regulation of the Ukraine's Agrarian Sector of Economy pp. 161-175

Serhiy Petrukha

Evolution of Technology Transfer Models pp. 176-180

Nadiya Stolyarchuk