CONTEMPORARY ISSUES OF ACCOUNTING OUTSOURCING ORGANIZATION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 7
Abstract
In the articles certain problem questions of accounting outsourcing realization in Ukraine are determined, which are conditioned, first of all, by absence of the clear regulation at the legislative level. Stated the necessity of the normative fixing of requirements to the external subjects of accounting (concerning education, experience, absence of the unexpunged or outstanding conviction for crimes in the sphere of economy) and legal adjusting of agreement of book-keeping outsourcing. On the basis of research of operational practice and advanced studies requirements to the structure of accounting outsourcing agreement are analyzed, which allowed to define the list of questions that must be opened.
Authors and Affiliations
H. I. Liakhovych
Keywords
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