ACCOUNTING AND AUDIT OF FINANCIAL RESULTS AT FORESTRY ENTERPRISES IN THE CONTEXT OF HARMONIZATION OF NATIONAL AND INTERNATIONAL STANDARDS
Journal Title: Сталий розвиток економіки - Year 2018, Vol 40, Issue 3
Abstract
Purpose. The aim of the article is the substantiation of proposals for solving topical issues in the methodology of accounting and audit of financial results of forest enterprises in the context of harmonization of national and international standards. Methodology of research. General scientific and special methods of cognition are used In the process of research, in particular: methods of theoretical generalization and comparative analysis – for comparison of international and national standards; methods of analysis and synthesis – for studying the status of accounting and auditing at forestry enterprises; system approach, abstract and logical method – to substantiate proposals for improving the accounting and audit of financial results. Findings. The peculiarities of determining the financial performance of forest enterprises in accordance with national and international standards are revealed during the study. The system of analytical accounts for accounting of incomes and expenses of sales of products, goods, works, services and financial results from operating activities is developed. The method for determination of financial results of forestry enterprises activity, which will enable investors to receive reliable and comparable information for making decisions under the conditions of public and private partnership, is substantiated. “Regulations on carrying out the audit on identified objects at the state enterprise of forestry” are developed in order to improve the efficiency of the functioning of the accounting system and the quality of audit. Originality. The proposals for improving the methodology for accounting for incomes, costs and financial results are determined in the article, which, unlike the existing, provides accounting for analytical accounts in terms of activities of forest enterprises, which will provide users with information on the effectiveness of the activities of the enterprise forestry, woodworking industry, rural farms and hunts to determine the areas of investment. Practical value. The theoretical and methodological provisions of the research have been brought to the level of concrete proposals regarding the transformational procedures for the harmonization of national and international standards at forestry enterprises.
Authors and Affiliations
Larysa Yakymova, Mariana Popadiuk
Keywords
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