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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2017, issue 4

Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement pp. 6-12

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

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

Mariya Vladychyn

Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System pp. 28-32

Yuliya Zolotnytska

Valuation of Biological Assets as the Element of Accounting Method pp. 33-39

Yevheniya Kaliuha and Yuliya Shenderivska

Documentary Support for Accounting of Land Use Rights pp. 40-45

Antonina Korinenko

Preparation of Balance Sheet of Ukrainian and Polish Enterprises According to the Requirements of Directive 2013/34/EU pp. 46-52

Oleksandr Malyshkin and Anastasiya Protsepova

Implementation of EU Accounting Standards into Ukrainian Enterprises' Accounting Policy pp. 53-57

Yuliya Moroz and Yuzef Tsal-Tsalko

Approaches to Accounting of the Capitalization of Rights to Use Land Assets pp. 58-65

Tetyana Ostapchuk

Impact of Calculative Practices on Innovation pp. 66-74

Oleh Pasko

Necessity of Fundamental Changes of Accounting Theory pp. 75-80

Vita Semanyuk

Modeling of Paradigm of Accounting and Analytical Support for Agricultural Enterprises' Reporting on Sustainable Development pp. 81-89

Oleh Sokil

Accounting of Capital Costs for Improving Land pp. 90-97

Tetyana Yurchenko

Value Added Tax: Certain Features of Its Administration in Ukraine pp. 98-106

Nataliya Gres

Ensuring the Financial Stability of Insurance Companies pp. 107-111

Anton Hrytsenko

Enhancing Objectivity of the Taxation System of Agricultural Enterprises in the Terms of Legislation Transformation pp. 112-118

Oleksandr Kushnirenko

Kinds of Financial Services, Taking into Account the Methodology of the Investigation of the Securities Market Essence pp. 119-126

Zoryana Matsuk

Environment of Multifactorial Risk in the Financial System of Agribusiness Enterprises pp. 127-138

Nataliya Trusova

Economic Essence of Infrastructure pp. 139-146

Oleksiy Kalivoshko

Role of Structural Policy in Ensuring Sustainable Development of the Economy pp. 147-152

Olena Kovalova

Analysis of the Social Component of Agrarian Formations' Activities pp. 153-161

Mykola Krushelnytskyy

Strategy of State Regulation of the Agroholdings' Social Responsibility pp. 162-170

Lesya Sus and Yuriy Karpyshyn

2017, issue 3

Development of Tasks of Enterprise's Integrated Reporting pp. 6-11

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

Olena Vakulchyk and Kateryna Pasichnyk

Controlling the Costs of Marketing of an Industrial Enterprise pp. 21-27

Volodymyr Voskalo and Olha Hrytsai

Concept of Accounting and Analytical Provision of Cash Flow Management pp. 28-37

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

Svitlana Kuznetsova and Iryna Tykhanska

State of Accounting and Analytical Support for the Commercialization of Intellectual Property in Agricultural Sphere pp. 46-51

Vyacheslav Naberukhin

Necessity of Assessing the Quality of Financial Reporting pp. 52-58

Maryna Pravdyuk and Tetyana Plakhtiy

Legal and Regulatory Aspects of the Recognition and Accounting of Intangible Assets pp. 59-65

Mariya Chik

General System of Taxation for Sole Entrepreneurs: Current State and Prospects pp. 66-71

Iryna Zhurakovska and Vitaliy Chudovets

Adaptation of the Foreign Experience of Organization of the Efficient System of State Financial Control pp. 72-77

Anna Ivanova

Methods and Pricing Tools Used in Banks' System pp. 78-82

Lesya Maryniuk

Evaluation of the Financial Potential of Population Savings and Its Impact on the Region's Economic Growth pp. 83-90

Mykhaylo Odintsov and Tetyana Odintsova

Development of the Financial System and Models of Financing Agricultural Enterprises: USA Experience pp. 91-99

Olena Oliynyk-Dunn

Present-Day State of Development of the Ukraine's Financial Potential pp. 100-106

Andriy Polchanov

Development of Agrarian Insurance in the Context of European Integration pp. 107-111

Svitlana Potiyko

Agrarian Receipt as an Alternative Form of Lending of Agrarian Enterprise pp. 112-118

Ruslana Sodoma and Halyna Skhidnytska

Structure of the Total Financial Potential of Agriculture: Regional Aspect pp. 119-125

Nataliya Trusova

Components of the Enterprise's Competitiveness Potential pp. 126-131

Tetyana Khalimon

Activity of Banking Institutions in the Ukrainian Insurance Market pp. 132-139

Lada Shirinyan, Kateryna Bagatska and Nataliya Klymash

Development of Approaches to the Interpretation of Essence and Role of Documentation in Audit pp. 140-147

Yuliya Bondar

Internal Audit in Agricultural Enterprises: Organizational and Managerial Aspect pp. 148-153

Tetiana Demyanenko

Economic-Ecological Analysis of Conservation Measures for the Restoration of Forest Resources pp. 154-162

Maryna Tanasiieva

Methodical Approaches to the Evaluation of Wheat Production Efficiency pp. 163-168

Zinayida Vidomska

Theoretical Foundations of Modeling the Development of Rural Areas: Behavioral Aspect pp. 169-179

Valeriy Zhuk

Estimation of Solutions to Plan Technological Objects of Open-Pit Mining According to Land-Preservation Criteria pp. 180-184

Yevhen Terekhov and Taras Mormul

2017, issue 2

Accounting and Legal Aspects of Military Fee Administration pp. 6-12

Nataliya Gres

Methods of Accounting Expenses in Plant Growing pp. 13-20

Anna Kostiakova

Evaluation of Accounting Information for Making Management Decisions pp. 21-26

Svitlana Kuznetsova

Tax-Based Calculations Applied by Agricultural Enterprises as Object of Accounting and Control pp. 27-35

Oleksandr Kushnirenko

Diagnostic Assessment of Forest Management Accounting pp. 36-42

Anna Makarenko

Regulatory Support of Accounting in Poland and Ukraine in Context of EU Directives pp. 43-49

Oleksandr Malyshkin

Functions, Methods and Principles of Accounting in Improving an Enterprise's Economic Security pp. 50-56

Ilona Melnychenko

Chinese Model of Land Use Accounting: Lessons for Ukraine pp. 57-62

Serhiy Ostapchuk

Specifics of Allocation of Indirect Expenses by Construction Enterprises pp. 63-69

Lyudmyla Poslavska and Valentyna Yasyshena

Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm pp. 70-78

Volodymyr Shevchuk

Improving Trust in Banks as Factor of Anti-Crisis Management in Banking Sector of Ukrainian Economy pp. 79-84

Mariya Holyk

Generation of Local Authorities' Finances in Context of Ensuring National Financial Security pp. 85-90

Nataliya Kozhalina

Assets Securitization in European Financial Scope pp. 91-98

Igor Kravchuk

Conceptual Foundations of Fiscal Decentralization in EU Countries pp. 99-106

Nina Petrukha and Tetyana Paliychuk

Intensification of Capital Market in Financing Real Economy pp. 107-115

Mykola Stetsko

Multiplicative Effects in System of Administering Taxes for Entities of Agricultural Business pp. 116-126

Nataliya Trusova

Influence of Financial Factors on Improving of Enterprise Competitiveness pp. 127-132

Tetyana Khalimon

Development of Audit of Foreign Economic Transactions According to Dynamics of Current Processes in Fiscal Control Area pp. 133-140

Olena Vakulchyk and Valeriya Fesenko

Structural and Institutional Transformations in Agricultural Sector of Ukrainian Economy pp. 141-152

Serhiy Petrukha

Production and Prospects of Using Biological Fuel in Vinnytsia Region pp. 153-162

Olena Skoruk

2017, issue 1

Accounting of Formation and Use of Reserves on Banks' Financial Assets: The Expected Losses Model pp. 8-16

Viktoriya Ambarchian

Peculiarities of Target Financing Accounting in Non-Budget Non-Profit Organizations pp. 17-24

Oleh Vysochan, Olha Vysochan and Alla Yasinska

Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management pp. 25-32

Inna Herasymovych

Economic and Accounting Methods of Fixed Assets Evaluation pp. 33-40

Sofiya Kafka

Ensuring the Relevance of Accounting Information in Forestry Enterprises pp. 41-47

Tetyana Kovbasa

Accounting of Export-Import Operations pp. 48-56

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

Oleksandr Panadiy

Perception of Accounting and Auditing Standards by Users in Context of Formation of Institutional Openness in Regulation pp. 68-75

Oleh Pasko

Optimization of Accounting System Testing of Land Operations in Agricultural Formations pp. 76-84

Oksana Ponomarenko and Olha Leha

Concept of Accounting for Sustainable Development pp. 85-92

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

Maryna Tanasiieva

Rational Credit Support of Investment Projects of Agricultural Enterprises of Ukraine pp. 103-111

Krystyna Anastasova

Market Capitalization of Companies: World and Domestic Tendencies pp. 112-119

Kateryna Bagatska and Bohdana Piuro

Financial Market in the Context of Globalization: Experience of Economic and Legal Analysis pp. 120-131

Aleksandr Baykov and Olha Pavuk

Terminology Support of Financial Intermediation Theory: Key Terms Development pp. 132-144

Olena Honcharenko

Foregone Capital Shortcoming as a Threat of Financing of Budget Deficit of Ukraine pp. 145-152

Nataliya Trusova and Volodymyr Ternovsky

Condition and Development Tendencies of State Financial Control in Ukraine pp. 153-160

Nataliya Zdyrko

Using Information Technologies for the Promotion of Small Business: Foreign Experience pp. 161-167

Svitlana Kucherkova

Overview of Evaluation Parameters of Economic Effectiveness of Field Fodder Production pp. 168-173

Oleksandr Marynych

Accounting of Scientometric Indicators for Management of Scientific Activity pp. 174-179

Oleh Moroz and Olena Shtovba