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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2016, issue 4

Ontology of Accounting Theory Multi-Variance pp. 8-15

Serhiy Bardash

Quality Accounting in Indian Pharmaceutical Companies: A Review pp. 16-24

Sandeep Goel

Problems of Reforming State Statistics of Ukraine pp. 25-33

Valeriy Zhuk, Yuliya Bezdushna and Borys Melnychuk

Accounting of Agricultural Land Use in Case of Emphyteusis pp. 34-39

Yana Ishchenko

Requirements to Present-Day Corporations' Reporting: Foreign and Ukrainian Experience pp. 40-45

Alla Kasych and Ruslan Rozsochan

Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market pp. 46-59

Serhiy Ostapchuk and Lesya Volyak

Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information pp. 60-68

Tetyana Plakhtiy

Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect pp. 69-79

Nataliya Pravdyuk

Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting pp. 80-86

Kateryna Siukhina

Problems of Excise Taxation of the Agrarian Business in Ukraine pp. 87-91

Petro Borovyk, Volodymyr Slipchenko and Dina Kishchuk

Course of Development of Partnership between Fiscal Authorities and Major Taxpayers pp. 92-96

Olha Vatamaniuk

Significance of Bank Crediting for Development of Agricultural Sector in Ukraine pp. 97-105

Olena Oliynyk-Dunn

Conditions of Pension System Reforming in Ukraine pp. 106-113

Volodymyr Rudyk and Valentyn Oleksiyko

Fiscal Tool for Overcoming Poverty in Ukraine pp. 114-118

Tetyana Tomnyuk

Model Construction of Communication Structure of Management by Financial Flows of Agricultural Enterprises pp. 119-125

Nataliya Trusova

Strategies of Financial Support of Competitive Position of the Entities pp. 126-131

Tetyana Khalimon

Theoretical Framework of Internal Control pp. 132-139

Yanina Melnychuk

Relations between Dairy Cooperatives and Other Agrarian Market Participants pp. 140-144

Yaroslav Rybak

Problems of Management by Balanced Long-Term Economic Development through Physical Economy pp. 145-152

Volodymyr Shevchuk

2016, issue 3

Classification of Product Losses of Supermarkets pp. 8-15

Serhiy Bardash and Inna Kopchykova

The Use of Cash Basis and Accrual Basis in Assessing the Performance of Enterprise pp. 16-20

Joanna Berezhnitska and Joanna Blazhynska

Accountant Professional Judgment: Definition of Concepts and Content pp. 21-30

Vasyl Len and Valentyn Nekhai

Creation of Reserves of Future Costs and Payments to Be Occurred in Accounting as One Way to Reduce Risks of Enterprise Activities in Crisis pp. 31-37

Iryna Predko

Accounting Policies of Parent (Holding) Company and Its Subsidiaries pp. 38-42

Tetyana Storozhuk

Organization of Accounting and Analysis of Commitments in the Asset Management Companies pp. 43-49

Olha Usatenko

Methodological Principles of Financial Management under Economy Logistization pp. 50-56

Olena Bondarenko

Formation of Multichannel Financial Support of Innovative Development of the Enterprise pp. 57-62

Olena Hudz and Seimur Bairamov

Methodological Measurement of the Formation of Strategic Portfolio of the Enterprise Financial Security pp. 63-68

Olena Hudz and Volodymyr Sotnychenko

Risks of Electronic Banking and Their Classification pp. 69-76

Inna Dominova

Theoretical Aspects of Bank Deposit Policy pp. 77-83

Yevheniya Zhovtun

Tax Optimization Model for Agricultural Cooperatives pp. 84-88

Tetyana Kaminska, Olha Ilchak and Nina Dvornik

Loan Trends in Lending of Agricultural Enterprises in Lviv Region pp. 89-94

Mariana Nazar

System of Financial Security as a Tool of Financial Market Participant pp. 95-101

Roman Snishhenko

Forming of the Mechanism for Implementation of State Financial Policy in Ukraine pp. 102-108

Nataliya Trusova

Strategic Directions and Tactical Approaches to the Strengthening of Financial Security of Business Entities in the Field of Agriculture pp. 109-113

Olha Chernenko

Methodical Principles of Internal Control of Inventories in the Enterprise Operations Management System pp. 114-121

Inna Herasymovych and Nataliya Morozova-Herasymovych

Theoretical Aspects of Deepening of the Internal Audit Essence pp. 122-127

Tetiana Demyanenko

Formalization of User's Confidence of Financial Information in the Audit Report pp. 128-133

Oleksandr Sherstiuk

Internal and External Economic Control of Operations of the Agricultural Serving Cooperatives pp. 134-139

Mykhaylo Shynkarenko

Theoretical Basis of Socially-Oriented Activities of Business Entities pp. 140-146

Kostiantyn Galak

Juice Market in Ukraine: State Analysis and Assessment of the Impact of Accounts Receivable of Customers on Its Development pp. 147-152

Liudmyla Kruchak

Institutional Support of Intellectual Property Commercialization in Ukraine pp. 153-158

Vyacheslav Naberukhin

State Fund of Regional Development: Problems and Ways of Functioning Improvement pp. 159-165

Svitlana Pukhyr

Mechanism of Budgetary Resources Management: Problems and Prospects of Improvement pp. 166-175

Volodymyr Shevchuk, Taisiya Bondaruk and Nataliya Melnychuk

2016, issue 2

System Approach to Formation of Accounting Information for Management pp. 8-15

Mykola Demyanenko and Viktoriya Rozhelyuk

Organizational and Methodological Principles of Cost Accounting in Transitional Period in Organic Crop Production pp. 16-22

Nataliya Honcharenko

Fundamentals of Component Development of Modern Financial Statements pp. 23-28

Volodymyr Kebko

Theoretical Grounds of Social Accounting pp. 29-34

Svitlana Korol

Accounting-Informational Reflection of Taxation of Agricultural Enterprises in the Context of Their Sustainable Development pp. 35-44

Oleksandr Kushnirenko

Interpretation and Mission of Strategic Managerial Accounting in Management of Enterprises pp. 45-49

Alvina Oriekhova

Due Process of the International Accounting Standard Board pp. 50-56

Oleh Pasko

Quality of Accounting Information: Essence and Assessment Method pp. 57-64

Nataliya Pravdyuk and Maryna Pravdyuk

Impact of Creativity in Accounting on Indicators of Financial Statements pp. 65-70

Tetyana Storozhuk

Calculating and Using Self-Cost of Agricultural Products pp. 71-75

Leonid Suk

Formation of Accounting Information on Costs pp. 76-80

Petro Suk

Problems of Normative Regulation of Accounting of Nature Protection Activity in Forestry pp. 81-89

Maryna Tanasiieva

Integrated Accounting in the Management of Company Taxation pp. 90-94

Lyubov Shevchenko

Information Systems and Technologies of Insurance Coverage of Agricultural Business pp. 95-103

Henrikh Hudz

Forms of Electronic Banking: Evolution, Advantages and Disadvantages pp. 104-109

Inna Dominova

Main Trends in Insurance Market of Foreign Countries That Have Positive Impact on Internet Insurance pp. 110-118

Vasyl Erastov

Main Directions and Mechanism of Antirecessionary Management of Bank Operations pp. 119-125

Olena Nieizviestna

Peculiarities of Activities of Islamic Insurance Companies pp. 126-130

Andriy Polchanov and Olekciy Poplavskyi

Method for Determining Minimum Prices and Sales Volumes, Taking into Account the Tax Burden pp. 131-134

Olha Royeva

Predicted Possibility of Implementing Financial Potential at Agricultural Micro-Level pp. 135-142

Nataliya Trusova

Theory and Practice of Applying Audit Procedures to Input Balance in Performing the First Tasks of the Audit pp. 143-149

Valeriy Bondar

Methodological Principles of Valuation of Energy Efficiency of Crop Production pp. 150-155

Oleksandr Kalinichenko

Modern Management Systems of Intangible Assets of Companies pp. 156-162

Petro Kutsyk and Khrystyna Skop

2016, issue 1

Methodological Limitations of Transaction Costs Classification in the Accounting pp. 8-14

Serhiy Bardash and Tetyana Osadcha

Cluster Accounting Concept: Characteristics and Features pp. 15-21

Oleh Vysochan

Theoretical Aspects of the Formation of Accounting Policy for Payment Transactions with the Budget on Tax Payments pp. 22-26

Vitalina Drachuk

Additive and Procedural Approaches as Methods of Cognition in Scientific Accounting Research Methodology pp. 27-31

Nataliya Kantsedal

Major Tendencies in Accounting: Ways of Development in the XXI Century pp. 32-37

Serhiy Legenchuk and Alina Raboshuk

Accounting and Analytical Support of Management: Concept and Structure pp. 38-44

Vasyl Len

State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers) pp. 45-55

Oleksandr Panadiy

Algorithmic Models of Operations with Corporate Rights as the Methodical Approach to their Accounting and Taxation pp. 56-65

Oleksandra Patriak

Conceptual and Methodological Orientation of the Harmonization of Accounting and Financial Reporting Systems pp. 66-73

Lyubomyr Pylypenko

Accounting Support of Biofuel Production Management pp. 74-82

Nataliya Pravdyuk

State and Development Prospects of the Ukrainian Banking System pp. 83-89

Dmytro Dema and Iryna Abramova

Definition, Classification and Use of Derivative Financial Instruments pp. 90-99

Svitlana Denga and Akansha Jain

Assessment of Real Estate Units as Mortgage Subjects in Agricultural Sector of the Economy pp. 100-109

Olena Zharikova and Oksana Pashchenko

Methods of Venture Investment Projects Assessment for Enterprises of Agricultural Sector pp. 110-116

Olha Karasyk and Maksym Petriuk

Activities of the Insurance Companies in the Financial Market: Analysis of International Experience pp. 117-123

Olekciy Poplavskyi

Formation of Supply and Demand for the Products of Dairy Plants when Changing the Tax Burden from the Value-Added Tax pp. 124-131

Viktor Synchak and Tetyana A. Samaricheva

Modernization of Financial Support Mechanisms for Agricultural Production pp. 132-136

Petro Stetsyuk

Individual Investors in the Formation of the Resource Potential of the Stock Market of Ukraine pp. 137-145

Oleksandr Somchenkov

Materiality of Established Errors in the Audit of Agricultural Business and Its Relationship with Documenting of Audit Procedures pp. 146-153

Yuliya Bondar

Development of Economic Analysis as a Science in Ukraine: Retrospective and Challenges pp. 154-160

Ivan Derun

Applied Aspects of Neural Modeling in the Process of Diagnosing the Capital of Agricultural Enterprises pp. 161-171

Inna Nazarenko

Postulates as the Basis of the Philosophy of State Audit pp. 172-178

Yuliya Slobodyanyk

Theoretical Aspects of Socio-Economic Orientation of Agrarian Economy pp. 179-185

Mykola Krushelnytskyy