Accounting-and-Control Support for the Companies Activity in the Context of Crisis

Iryna Predko ()
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Iryna Predko: National Academy of Statistics, Accounting and Auditing, Kyiv, Ukraine

Oblik i finansi, 2015, issue 4, 61-66

Abstract: The article is devoted to substantiation of theoretical and methodological grounds and identification of problematic issues in the system of accounting-and-control support for the companies in the context of crisis. Shown are the formation stages of the accounting-and-control support for the company activity restructuring in the context of crisis. The issues are outlined which actualize requirement for changes in accounting police of the company restructuring its activities. It is substantiated that it is reasonable to implement outstaffing of accounting personnel in the companies which introduce the restructuring processes. The existing methodological approaches are analyzed to accounting of the restructuring process and their flaws are outlined. It is found that the most important aspects of the accounting-and-control support for the company activities in the context of crisis are the following: formation of updated company accounting policy; organization of work of the personnel involved in accounting, control and analysis; development of methodological approaches to accounting of the restructuring process; development of methods for extended financial reporting.

Keywords: accounting-and-control support; accounting policy; restructuring; outstaffing; accounting of securities (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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