The standardization of accounting: an objective necessity, historical development, problems and prospects
Journal Title: Экономика и финансы - Year 2015, Vol 1, Issue 11
Abstract
Consider the historical aspects of the problem of standardization of accounting, creation and distribution of international standards of accounting and reporting, standardization of accounting practice in Ukraine and the problems of implementing IFRS.
Authors and Affiliations
Petro Atamas, Alexandr Atamas
THEORETICAL AND METHODOLOGICAL BASES INSURANCE FINANCIAL AND CREDIT RISK AS THE SPECIFIC SYSTEM OF LEGAL ENTITIES OF INSURANCE COVERAGE
Interest in financial and credit insurance operations due to the fact that with limited working capital business entities and natural persons shall empower to solve financial problems in the form of gradual, incremental...
REGIONAL INDUSTRIAL POLICY IN THE MODERNIZATION NEOINDUSTRIALNOYI
In the article the necessity of forming a new industrial policy as a powerful tool neoindustrialnoyi modernize regional economies. Taking into account international experience, offered ideological and value orientations...
DETERMINANTS AND MEGATRENDS OF TAXATION IN CONTEXT OF GLOBALIZATION TRANSFORMATION
The article discusses the theory of separation of megatrends, defined exogenous and endogenous determinants of transformation taxation. The paper noted that, apart from the individual, the public good, in the context of...
DIGITAL ECONOMY`S INVESTMENT CHALLENGES
The peculiarities of the digital development processes of the world economy are analyzed. The global challenges of the development of the digital economy are outlined and their impact on the stability of the global finan...
THE FORMATION SYSTEM OF MANAGEMENT OF AGRICULTURAL ENTERPRISES IN COMPETITIVE ENVIRONMENT DEVELOPMENT
An important aspect of the development and functioning of the agricultural enterprises under conditions of integration into the European system of economic relations is an effective management system which ensures their...