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Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there is a problem of regulatory and legal support, which is manifested in the absence of an appropriate definition of the term “logistics costs” in accounting regulatory documents, separate accounts or sub-accounts in the current Chart of accounts intended for accounting for these costs, limitations of methodical support. The idea of introducing an individual account for logistics costs, proposed by many researchers, has not yet been implemented. All this complicates the accountant's work in identifying, classifying, and displaying logistics costs in the company's accounting system. At the same time, accounting and control tools (methods) are still available to the accountant, which collectively form the method of accounting for logistics costs at the enterprise, which covers their identification, measurement, analysis, monitoring and reporting. At each stage, the accountant implements appropriate methods and tools guided by his professional judgment. The work defines a list of measures that can ensure the improvement of the method of accounting for logistics costs at the enterprise. The key direction in improving the accounting for logistics costs is digitizing management processes because introducing innovative technologies makes logistics management more flexible, effective, and straightforward.

According to the results of the study, it was argued that the main problems of the accounting methodology in credit unions are due to the need to apply accounting and reporting standards intended for commercial enterprises, while credit unions are non-profitable financial institutions. It is determined that mostly this problem concerns about the accounting for equity of credit unions. The article substantiates the expediency of reflecting in the balance of membership dues of members of credit unions precisely as components of equity. The classification and characteristics of capital reserves and cash reserves of credit unions aimed at ensuring the appropriate level of their financial stability are given. Recommendations on improving the analytical accounting of these reserves in accordance with their purpose and the requirements of regulatory documents governing the systematization of accounting accounts are presented. Despite the fact that the activities of credit unions as non-bank financial intermediaries are subject to rather strict legislative regulation, the accounting methodology for the main business operations i.e. attracting deposits and issuing loans, is not sufficiently disclosed in peremptory documents. The article provides a classification of loans and deposits to deposit accounts of members of credit unions. Forms of analytical accounting of contributions to deposit accounts of members of credit unions and loans issued by them are proposed, which make it possible to conduct analytical accounting for each debtor and creditor, and also form an information base for monitoring timely and full repayment of debts on loans and attracted deposits.

The article examines the state of irrigation systems in Odessa region in terms of operation and it determines that the systems have been in function for over 20 years. It is established that the presence of obsolete equipment demonstrates the need to incur costs not only for current but also for overhaul equipment that requires the expenditure of a significant proportion of budget. The author conducts the survey of the Basin Management of Water Resources in Ukraine on accounting organization. The researcher finds out that the accounting cost of maintaining and improving water management facilities depends on the sources of financing of such costs as general or special funds of budget institutions. The paper presents the qualifier on account of hydraulic structures in the areas of their use, which will immediately set the targeting of spending on capital and maintenance works based on the water distribution schemes. The article proposes the calculation tof costs on maintaining and improving water management facilities, which are included in the cost of water supply services, that increases the efficiency of such costs and takes into account the distribution of the costs arising on the point of water apportionment according to the selected base of distribution.

A comparative study has been conducted on methods for accounting for the influence of losses in the stator iron of squirrel-cage induction motors on the operating parameters. A comparison was made between reference data and calculation results of the nominal mode parameters of an asynchronous motor without considering losses in the stator iron and with their consideration using equivalent resistances connected in parallel to the motor, as well as equivalent circuits of losses in the stator. The effect of the ratio of active and inductive components of the load of equivalent stator loss circuits on the results of mathematical modeling has been investigated. The study was carried out based on a universal mathematical model of an asynchronous motor of electromechanical systems with an arbitrary stator winding scheme. An algorithm for determining and adjusting the parameters of the stator loss circuits during the integration of the differential equations of electrical and mechanical balance of the asynchronous motor to a steady-state value has been developed, based on the values of losses in the stator iron (depending on the induction and frequency) and the effective value of the current of the equivalent circuit. To ensure solution stability, the use of an iteration coefficient and discretization of resistance adjustment has been justified. The application of stator iron loss circuits in the mathematical model of an asynchronous machine in generator mode has been justified, when the use of parallel connected equivalent resistances contradicts the machine's energy diagram. [ABSTRACT FROM AUTHOR]

The article investigates the specific features of accounting for agricultural government grants in accordance with International Financial Reporting Standards (IFRS). The research reveals uncertainties regarding the recognition and recording of income from conditional government agricultural grants. The application of IAS 20 "Accounting for Government Grants and Disclosure of Government Assistance" and IAS 41 "Agriculture" in the context of recognizing income from grants related to biological assets according to their valuation has been defined. Based on the research findings, a methodology for accounting for conditional government grants in agricultural enterprises according to the provisions of IAS 41 "Agriculture" is proposed. The article explores the interrelationship between the proposed methodology for accounting for income from conditional agricultural grants and the procedures for disclosing information about such grants and related income in financial statements. It examines the specifics of disclosing information about government grants in the notes to the financial statements and justifies their relevance and importance for understanding financial information through factor analysis based on financial reports of agricultural enterprises receiving government grants. The study of accounting for government grants will help improve the completeness of data representation and disclosure in financial statements. Additionally, this research will contribute to enhancing the process of recording transactions with agricultural subsidies and disclosing their financial effects in reports according to international standards. The implementation of the studied approaches can significantly impact the quality of financial reporting of agricultural enterprises receiving government grants and increase the efficiency of utilizing grant funds. [ABSTRACT FROM AUTHOR]

The article is aimed at studying the key aspects and features of accounting and control of small business enterprises in Ukraine under martial law. It is defined that with the beginning of russia’s full-scale war against Ukraine, public authorities approved a number of legislative and regulatory acts directed towards optimizing certain business processes of Ukrainian enterprises, in particular small businesses. Legislative innovations also relate to the procedure for accounting and control at the enterprise, to which accountants of enterprises must adapt in modern realities. According to the results of the study, it is found that in the conditions of war in Ukraine, accounting at small enterprises has undergone significant transformations, in particular, there is a need to account for transactions on the free transfer of property for the needs of the army, depreciation on such property, accounting for humanitarian and charitable aid, etc. The requirements and restrictions for conducting inventory and tax control at small enterprises are also changing. In accordance with the amendments to the tax legislation made during martial law, the possibility of conducting documentary unscheduled, desk and actual audits has been restored, and from the beginning of December 2023, a moratorium on documentary and factual audits has been temporarily introduced in Ukraine, provided that there are grounds for it. Further research on this topic should be aimed at determining the best options for automating accounting processes, ways to simplify and adapt the implementation of control measures for the activities of small enterprises in Ukraine in the post-war period. [ABSTRACT FROM AUTHOR]

Illegal logging leads to the destruction of a significant area of forests, which have economic and socio-ecological value, as an integral part of the country's natural capital. One of the ways to reduce illegal logging and control the use of forest resources is properly organized accounting, particularly e-accounting. The article aims to reveal the methods of e-accounting of wood products of forestry in Ukraine to prevent illegal logging, as well as to determine ways to improve it. Investigating the problems of e-accounting of wood products, the authors use abstract thinking, analysis, and synthesis to summarize the essential connections between forestry management issues and accounting methods. Empirical evidence in the study is data from the State Forest Resources Agency of Ukraine and the State Statistics Service of Ukraine. An analysis of the proposals of foreign scientists was carried out using the methods of analogy, comparison, systematization and generalization to determine ways to improve the e-accounting of wood products in Ukraine. The dynamics of illegal logging of wood was analyzed. Methods of e-accounting of wood products in Ukraine were disclosed. It was found that currently, e-accounting of wood products cannot be called systematic because it does not cover forest resources of wood origin at the root, by-products, by-products from wood, and all products of non-wood origin. Based on the analysis of the results presented in foreign publications, the key directions of the improvement of the e-accounting system in the forestry of Ukraine were determined: methodological (improvement of methods of collection, analysis and evaluation of accounting/management information); informational (expansion of data sources, in particular through more active use in the accounting of the natural meter); technological (implementation of innovative forest monitoring technologies and integrated decision support systems). It is vital to combine e-accounting of wood products with other components (various types of reporting, forest health monitoring data, cost accounting for the restoration and protection of forest areas, assessment of forest sustainability, etc.) to form an integrated forestry management system, the implementation of which will contribute to solving the problems of climate change.

The purpose of the article is to highlight the issues of museum collections as a database of expertise, which today is considered a separate direction of scientific and applied research. The affinity between the expertise and attribution of cultural values have been specified taking into account the tasks and methods they use during scientific research work. Research methods. To achieve the research goal, analytical, historical, epistemological, and axiological method, the method of theoretical generalisation have been used in order to specify the problem of using museum collections as a database for the examination of cultural values. Scientific novelty of the obtained results lies in the theoretical understanding of the possibility to use museum collections as a database for expert examinations in order to specify and deepen the knowledge about cultural values. This approach is an attempt to go beyond traditional art studies and make emphasis on the objective data, draw more accurate conclusions. Moreover, the use of museum collections may encourage a researcher to be more attentive to details and to deepen their knowledge. Conclusions. In order to understand the significance of the database of expert research in the system of protection and popularisation of cultural values, the existing basic concepts have been systematised. The commonality and interdependence have been established between the expertise and attribution, which is a well-founded opinion of a specialist with many years of experience and unique knowledge. The supremacy of museums in the field of expertise has a number of advantages, since each item, from the point of view of a museologist, has its own, strictly defined place in the system of cultural values. [ABSTRACT FROM AUTHOR]

Context. The main idea is to take into account the possibility of the influence of hidden defects on the reliability of multi-mode radioelectronic equipment with a variable structure, which do not take into account the known methods for calculating reliability indicators. A quantitative assessment of the parameter of the failure flow of products is proposed, taking into account the impact of the accumulation of hidden defects on its value. Objective. Improvement of the method for assessing the reliability of objects with a variable structure, taking into account the possibility of hidden defects when used for their intended purpose in certain operating modes. Method. The methodology for assessing the values of reliability indicators of complex technical systems is used. The method being developed is the development of an algorithm for assessing the reliability indicators of multi-mode objects in the direction of taking into account the possibility of appearance and accumulation of hidden defects in subsets of elements of the object, which are not used when it operates in separate modes. Results. Functional dependencies of partial and complex indicators of reliability of multi-mode objects on the accumulation of hidden defects, which manifest themselves only during maintenance or change of operating modes, are obtained. The solution is formalized in the form of an algorithm that uses the results of trial operation of products as initial data. Conclusions. The scientific novelty lies in the development of the following innovative solutions: 1) for the first time it is proposed to take into account the presence of hidden defects when assessing the reliability of multi-mode objects with a variable structure; 2) for the first time, functional dependencies of the influence of the presence of hidden defects on the values of partial and complex reliability indicators were obtained and studied. The practical significance of the results lies in the fact that it allows, at the stage of trial operation of radioelectronic equipment with a variable structure, to objectively assess the compliance of calculations with the required values of reliability indicators by taking into account the possibility of hidden defects. [ABSTRACT FROM AUTHOR]

Stability and reasonableness in calculating the object of income tax, on which the filling of the country's budget significantly depends, are important factors for developing a business and the national economy. The article's purpose is a retrospective analysis of the legal framework of the method for determining the object of income tax in the context of the duality of its nature as an accounting and financial category. The results of such an analysis form the basis for determining further ways to improve the income tax accounting method. The legislative changes that formed and supplemented the functioning mechanism of the income tax during the Soviet era were revealed. The article assesses in detail the steps taken by the government of independent Ukraine to update the legislative framework on income tax and bring it into line with the requirements of the market environment. An analysis of the evolution of the object of taxation, expansion of the list of taxpayers, and changes in benefits for paying income tax was carried out. Based on the results of the analysis, a periodization of the stages of the development of the legal framework for income tax was developed, which consists of seven periods: the formation of income tax in various forms; initiation of the methodology for determining the object of income tax; development of the Ukrainian system of corporate income taxation; improvement of the methodology of the tax base and the collection and control mechanism; the occurrence of tax accounting to determine the tax object; reforming the Ukrainian tax system; integration of accounting and tax accounting. The study results show that during the entire period of development of the income tax system, there was no single strategy for reforming the method of determining the object of tax. The development and adoption of such a plan could improve the quality of the income tax system by ensuring greater efficiency, simplifying procedures and stimulating business development. [ABSTRACT FROM AUTHOR]

In Ukraine, the issue of assessing losses as a result of military aggression became relevant in 2014 after the annexation of part of the country's territory by the Russian Federation. Until 2022, Ukraine's state structures developed several regulatory documents regulating these issues. However, the problems of methodology and techniques for assessing damage and losses as a result of military actions in Ukraine have again come into the focus of academics and expert practitioners after the full-scale and extremely destructive aggression that began on February 24, 2022. It became clear that it would be impossible to assess the volume and variety of damage and losses caused to Ukraine based on previous approaches and methods. The purpose of the article is to substantiate the need and ways of developing the methodology for assessing damage and losses of enterprises as a result of the war, to determine the possibilities of mutual enrichment of the methodology of expert and accounting evaluation for their combined application when calculating losses from military actions in Ukraine. The work reveals the economic and regulatory essence of the approaches to assessing the damage and losses of enterprises from the war applied in Ukraine: the World Bank's rapid assessment methodology; methods of property-by-object assessment of the State Property Fund of Ukraine; methodology based on the accounting assessment methodology of the National Academy of Agrarian Sciences of Ukraine. The authors critically analysed their potential and opportunities to achieve the goals set by the Ukrainian authorities for conducting a mass and operational assessment of economic losses from the war and ensuring a transparent and fair compensation policy. The main criteria for evaluating efficiency when choosing and using one or another approach for assessing enterprises' losses from the war were determined. The essence of the assessment methodology was revealed, and the methodological features of expert and accounting approaches to determining the damage and losses of enterprises from the war were defined. Reasoned possibility of mutual enrichment of the methodological bases of expert and accounting assessment through reciprocal borrowing of methods, procedures, techniques and methods. The practicality of both individual and combined application of expert and accounting approaches to assessing damage and losses to achieve the goals set by the Government of Ukraine has been proven.

Purpose. The military aggression of the russian federation against Ukraine led to the disruption of logistics processes and the destruction of the production capacity of the agribusiness. This study aims to describe an accounting toolkit to determine and evaluate the direct losses of agricultural enterprises due to the war. Methodology / approach. This study is based on the use of Ukrainian regulatory documents. The authors of this study applied synthesis methods when summarizing information on estimates of war damage. They used analytical methods in monitoring the world and national experience of such assessment. The cost method was used during the approbation. It provided for the use of the estimate program “Building technologies: Estimate 8”. Determining the volumes of repair and construction works was carried out in accordance with the State Construction Standards and Resource Elemental Estimate Standards of Ukraine. In addition, modelling, analogy and comparison methods were also used. Results. In this study, the authors proposed a simple algorithm of actions, which allows for detecting direct damage by enterprises in a short time. The algorithm is based on the use of five accounting methods: (1) Inventory method, (2) Documentation method, (3) Evaluation method, (4) Accounts and balance method, (5) Reporting method. The specifics of the application of each method are described in detail, taking into account the requirements of accounting legislation for the recognition and assessment, and inventory of assets of agribusiness enterprises. Experimental calculations (using the example of damage to real estate as a result of hostilities) allowed us to conclude that the damage calculated by the individual (object-by-object) approach (USD 63.88 billion) is 30 % higher than the quick estimate of the World Bank (USD 50.4 billion) and 20 % higher than expert estimates made in Ukraine (USD 50.4 billion). Originality / scientific novelty. According to the research results, a methodical algorithm to estimate direct war losses for Ukrainian agribusiness enterprises based on accounting methods has been proposed. Using accounting tools to evaluate the direct losses is essential for the following reason. Let’s suppose that the accounting system does not confirm the data on direct losses. In this case, misunderstandings may arise between the participants of socio-economic relations, who operate with general (forecasted) figures. At the same time, verified accounting data on direct losses can be evidence in court and are the basis for receiving compensation or financial assistance. Practical value / implications. The practical significance of the proposed methodical algorithm lies in the ability to systematically recognize and assess direct losses of agribusiness enterprises, taking into account the specifics of their assets, based on the accountant's professional judgment, without the involvement of outside experts.

The article is devoted to an innovative approach to risk management in the financial sphere. An analysis of scientific research on financial riskology and related sciences was carried out. A well-founded author's approach and developed factor models regarding the systematic combination of strategic, tactical and operational financial risk management; proposed factor models and criteria for evaluating the effectiveness of financial strategic, tactical and operational decisions. For the first time, the concept of the capitalization of authorized capital and the speed index of its capitalization was introduced as indicators for measuring the effectiveness of financial decisions. Reasoned options for management behaviour in certain financial situations, taking into account their riskiness. Thanks to factor modelling, the relationship between the capitalization of the authorized capital and the current financial indicators, namely the profit of the enterprise, taking into account the procedure of its distribution, was determined. In operative financial management, emphasis is placed on the fact that funds, according to their rational distribution, should be directed: first to the repayment of external current obligations, and then to finance current internal needs. In order to cover external current liabilities, it is necessary to carry out appropriate monitoring and refinancing of receivables, and in order to financially support current internal needs, it is necessary to form an insurance money fund of the appropriate size; these two processes must take place in a complex and parallel manner. The practical introduction of systemic financial risk management in a combination of its components: strategic, tactical and operational - will allow to improve the management of the financial sphere, increase its efficiency and will meet the interests of both the owners of the enterprise and its managers. [ABSTRACT FROM AUTHOR]

The main purpose of this article is to study existing there is a study of existing approaches to calculating the cost of production of a mining and processing enterprise in terms of production processes and improving its methodology based on the use of targeted costing and the principles of process-oriented management. The method of calculating of the cost of production in mining and production enterprises proposed a combination of existing domestic calculation systems (regulatory and procedural accounting methods costs) and foreign (Kaizen costing, the method of accounting costs by deviations). The reduction mechanism of the cost of production (works, services), is applied to each technological process at the following stages such as the design of production task (planning) and production directly and provides the implementation of the process of calculating the cost of production in two stages: determining the target cost of products (works, services) at the stage of project development. At this stage it is important to distribute the planned cost of production by individual items of the calculation; determination of the actual cost of production is taking into account the Kaizen task, by sequential reduction of actual costs to the base level. The basic value of the cost reduction is the actual cost of production for the past period. The planned cost of production for each cost item is calculated as the coefficient of reduction of the cost of production and the base cost for each article. The coefficient of target cost reduction is calculated as the ratio of target (regulatory)production costs to the baseline. The base cost is the target cost of production, calculated as the difference between the cost of production at market prices and the expected amount of profit. The target cost of production for each item of expenditure is calculated as the product of the coefficient of reduction of the cost of production and the standard cost of the same item. The coefficient of target cost reduction is calculated as the ratio of the target cost of production to the normative indicator. The practical significance of the obtained results is to develop suggestions for the improvement of current methods and the organization of management cost of accounting and costing of products by processes on mining and production enterprises. The accounting and the cost of products by processes mining and production enterprises. [ABSTRACT FROM AUTHOR]

Introduction. The current economic conditions encourage the systematic improvement of information and analytical support of the enterprises top management of transport and forwarding activity for making management decision. An important aspect of the successful functioning of the entities is the established mechanism of management, the information support of which is the accounting system. Methods. The general scientific methods and specific techniques are used in the study. The study methodological basis is a comprehensive approach that made it possible to determine the accounting system placement in the management of enterprises of transport and forwarding activity. The historical and logical analysis is used to consider the theoretical basis of accounting; methods of induction and deduction are used to study the general trends of transport and forwarding activity accounting; methods of theoretical generalization and observations are used to study the regulatory support for transport and forwarding activity in Ukraine. Results. The article deals with the procedure of documenting the transactions for providing the transport and forwarding activity. The system of accounting the settlement transactions between the participants of this process is revealed. The cost system of transport and forwarding activity is characterized and the systematic improvement of accounting and analytical support of the system of management of incurred expenses, which are the important component of managerial decision making, is proposed. The procedure of income generation and their recognition in accounting is investigated. The taxation of transport and forwarding activity in Ukraine is revealed. Discussions. The system of accounting of transport and forwarding activity requires further scientific researches on the position of methodology and organization systematic study as an information and analytical component of management, which will allow improving the results of studied enterprises activity. [ABSTRACT FROM AUTHOR]

As a result of the conducted research, the possibilities of modeling the accounting process at the current stage were considered and models of accounting (financial) and management reporting were developed in the conditions of the transition to IFRS. To the fulfillment of requirements with IFRS 1, "First Application of International Financial Reporting Standards" (IFRS 1), the elements of preparatory work in the conditions of transition to IFRS. The first element of the organizational nature is the development of an accounting policy that falls within the organization's competence. 3 models of accounting policy are presented. As a part of Model 2, a Conceptual Model for the Formation of Accounting Policies in accordance with IFRS is proposed. The model for the formation of methodical provisions of accounting policy under IFRS is proposed. Developed a mechanism for the formation of management accounting policies aimed at preparing information in accordance with IFRS, which increases the reliability of information and allows to optimize the management decision-making process at different levels of management The ways of obtaining IFRS reporting by Ukrainian companies are comparatively analyzed for the identification of the most optimal one and in order to develop proposals for the further development of the method implemented within the framework of its application. The stages of financial statement compilation by means of each of the methods are specified, as well as the conceptual models of automated processing of accounting information using the method of transformation, parallel accounting (conversion), and translation, as well as the proposed combined method of compiling accounting (financial) reporting in the conditions of transition to the use of international standards. The proposed methodology of preparing individual financial statements under IFRS allows a company with the lowest cost of labor and financial resources to collect and aggregate information for the preparation of reporting in an international format that has a fundamental impact on the effectiveness of managerial decisions, which largely depend on the reliability and timeliness of financial and managerial information contained in the relevant reporting, opening new opportunities to the organization for attracting large foreign investors. The concept of the formation of a management accounting and analytical system based on the IFRS information platform has been developed, which includes a step-by-step process of setting up its individual elements with a description of organizational and methodical procedures, with the selection and specification of tools and technologies used at each level of the analyzed procedure. A model of the transformation of accounting reporting into the format of management reports adapted to the requirements of IFRS is proposed, in which the relationship of individual balance sheet indicators by types of activities with other management reports is highlighted. [ABSTRACT FROM AUTHOR]

The purpose of this article is to form a systematic approach to the issue of choosing methods and forms of work with students who study pop-jazz vocals, as well as to form a complex of professional competencies in pop-jazz art: impeccable knowledge of theory, mastery of professional vocal pop-jazz technique, necessary manner of sound production, improvisation, and purity of intonation. The research methodology consists in the application of such methods as verbal (conversation, narration, explanation, and discussion), visual (visual-auditory, visual-visual, and illustration), practical (microteaching and exercises) and problem-heuristic (modeling problem situations and pedagogical improvisation). We see the scientific novelty of the problem and, accordingly, of this work in the scientific-methodical justification and practical implementation of the process of training jazz singers and pop-jazz vocal teachers, taking into account known methods and an individual learning route for each student. Conclusions. On the basis of the set goals and objectives, the author comes to the conclusion that by the end of the course of study within the framework of the bachelor’s program, students of the Educational and Scientific Institute of Culture and Arts of Taras Shevchenko National University of Luhansk have mastery of jazz performance, professional qualities of a jazz performer and teacher of pop-jazz vocals, have a high level of professional competence in jazz vocals. Thanks to the formation of a systematic approach to the issue of the choice of methods and forms of work with students studying pop-jazz vocals, as well as the gradual formation of a complex of professional competencies in the field of pop-jazz art, students have an impeccable knowledge of theory, possess a professional vocal pop-jazz manner of sound production, improvisation, and pure intonation. [ABSTRACT FROM AUTHOR]

In the modern conditions of transformation of entrepreneurship in rural areas, management of financial and economic activities of enterprises is a dynamic process that requires the use of modern methods and concepts that could increase competitiveness and efficiency of activity, as well as neutralize possible negative consequences of the influence of external environmental factors. The lack of their clear classification makes it difficult to choose the appropriate methods, taking into account the needs and goals of a particular enterprise. Based on the literature review and the implementation of the method of decomposition, the article defines the nature of the term «management methods for the enterprises’ financial and economic activities in rural areas». It also describes the management methods for an enterprise and the financial and economic activities of business entities. Taking into account the methods of comparative assessment, a set of management methods has been created. Business entities located in rural areas of Ukraine can use it to manage their financial and economic activities. The article has focused on the comparative assessment of special methods (change management methods) in the context of their implementation to manage the enterprises’ financial and economic activities in rural areas of the country. It is clarified that the set of concepts presented in the article should be aimed at optimizing business processes and improving the quality of production activities and form separate cycles of improving the mechanism of managing the financial and economic activities of the enterprise, as a result, the improvement process itself becomes permanent. [ABSTRACT FROM AUTHOR]

Recently, officials have been talking a lot about such a legislative initiative as tax on withdrawn capital, which should replace income tax. The income tax is different from the tax on the withdrawn capital (distributed profit) by the tax base. Although tax on withdrawn capital has not yet been introduced in Ukraine in 2019, the probability of its introduction in the coming years remains quite high. Therefore, it is advisable to justify the accounting of tax on withdrawn capital in advance, because if this tax becomes part of the current taxation practice, accountants have a methodical basis for its reflection on accounts and in financial reporting forms. The purpose of the article is to analyze the experience of introduction the tax on withdrawn capital in Estonia, a review of the legislative norms that are planned to be implemented in Ukraine, and the rationale for accounting methods for calculating and paying tax on withdrawn capital, as well as its reflection in the financial statements. The advantages and disadvantages of tax on withdrawn capital were disclosed. The structure of the tax base for the withdrawn capital in Estonia and Ukraine was investigated. The analysis of the indicators of the declaration of distributed profit, which is filed by tax payers in Estonia, was carry out. The article provides an example of calculating the tax on withdrawn capital according to the Estonian model. Accounting methods for elements of the tax base for withdrawn capital was proposed for Ukrainian enterprises. The expediency of dividing all operations into two groups was proved: operations on the withdrawal of capital; operations equivalent to capital withdrawal operations. The accounting for such operations proposed in the article allows collecting the necessary amounts in tax accounting to form the tax base, which will be displayed in the tax declaration. Author's attention is focused on the problematic aspects of determining and disclosing the tax on withdrawn capital in the accounting and reporting of Ukrainian enterprises. [ABSTRACT FROM AUTHOR]

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Today, payables are one of the fundamental elements necessary to assess the efficiency and profitability of any enterprise. The proposed study is concerned with the issues of accounting and analysis of accounts payable at domestic enterprises. The article substantiates the theoretical foundations and analyzes the practical experience of accounting for payables in Ukraine in accordance with the main goal. The differences and similarities in the interpretation of the concept of «accounts payable» by a large number of scholars and researchers are outlined. The conditions of shortcomings of increasing the level of accounts payable to a level higher than a normed one are analyzed. The procedure for analyzing accounts payable is examined. The model of payables management in the enterprise is distinguished. The methodological legal principles of management of this type of obligations in Ukraine are described. The article also demonstrates the positive prospects for conducting an efficient analysis of accounts payable. Statistical changes in the dynamics of current accounts payable at enterprises of various forms of ownership and size, including large, medium, small and micro businesses of Ukraine during 2013-2020, were computed. Based on the trend of increasing the level of payables and the available official information on this issue, assumptions have been made about the dynamics of current accounts payable during 2021- 2022. A list of proposals for improving the organization of analytical accounting of settlements with borrowers is also outlined. The direction of further research work is the search for new ways to constantly improve the process of payables management at domestic enterprises, which will contribute to the development of the economy in general. [ABSTRACT FROM AUTHOR]

Current trends of financial and non-financial reporting development lead to greater interconnection and intersection of accounting methods and means, which in turn will activate the analytical component. This ultimately leads to the organization of accounting and analytical support system for sustainable development. The purpose of the article is to confirm the scientific and practical hypothesis about theoretical and methodological ability of the Accounting Institute to solve the problem of information support for the implementation of the global (and national) sustainable development policy. This goal was achieved by accounting/analytical support and mathematical analysis of the quadratic correlation and regression dependence of the added value of enterprises on the size of social and environmental costs. First math analysis results indicate a reverse U-shaped curve, and indicates the following trend: firstly, insignificant increase social expenditures at the beginning lead to a rapid increase in the added value of enterprises (the growth rate of added value is larger than social expenditures), secondly, the moment comes, the accumulated social expenditures begin slow down the growth rate of value added of enterprises. Second analysis gives evidence of a U-shaped quadratic dependence of value added on environmental costs of enterprises. Analyzing the data of the correlation coefficient of micro and small enterprises, we can conclude that value added is significantly dependent on environmental costs. Less dependence can be seen in medium and large enterprises, but also sufficient. The analysis showed that social / environmental costs lead to an increase in the added value of the enterprise to varying degrees. At the same time, the integrated reporting formation mitigates the risks of enterprise value loss. Finally, the accounting method (reporting) is a tool for sustainable development. Integrated reporting should be formed and issued not only by larger enterprises, but also by medium and small companies. This ultimately leads to the sustainable development of the region, industry, country, etc. [ABSTRACT FROM AUTHOR]

The organization of economic activities in the form of representation of a foreign entity has a number of advantages that positively affect the activities of both parties. However, the management of such organizations is quite complicated due to the nuances in accounting and taxation. The purpose of the article is to substantiate the method of accounting for target financing of representative offices and taxation, taking into account the specifics of their activity. The features of target financing of non-resident representative offices were investigated. It was proved that the funds received by the representative office from non-residents is targeted financing, because they are used with a specific purpose for solving the tasks stipulated by the provision on representation at the time of registration. Non-profit and permanent representative offices were exuded depending on the conduct of their economic activities. The specifics of the taxation of the activities of representative offices on income tax and value added tax were considered. Accounting methods for targeted financing of representative offices were disclosed. Special attention is paid to the peculiarities of the formation of income and expenses of non-resident representative offices. The basis for financing the activities of representative offices is an approved cost estimate. Funds of target financing and earmarked revenues should be used in accordance with the approved estimates to confirm their target nature. The amounts received by the representative office from a non-resident are included in income. The amount of funds received from target financing should be equal to the amount of expenses of the representative office. The conditions for the targeted use of earmarked funding are restrictive on the expenditure of these funds. According to the results of the study, the improvement of analytical accounting of target financing and target income of the representative office was recommended by the author. [ABSTRACT FROM AUTHOR]

Introduction. The basis of the innovative development of production entities is the creation of a unique combination of internal capabilities, taking into account the factors of the external environment. To ensure effective management of the innovative development of enterprises, it is extremely important to create a dynamic accounting and analysis system that reflects the components of internal potential and the determination of external trends. The development of accounting and analytically based management principles for the innovative development of enterprises will create the prerequisites for the stabilization of economic growth. Methods. During the preparation of the article, a systematic research approach was used, which made it possible to assess the state of implementation of the process of managing innovative development in the domestic practice of entrepreneurship; the method of theoretical comparison to improve legislative regulation and areas of accounting and analytical procedures; the method of expert evaluations - in the development of organizational provisions for the implementation of the mechanism of accounting and analytical principles of management of innovative development of enterprises in Ukraine. Results. The article defines the process of managing innovation and development of the enterprise and modern principles of innovative activity and development of the enterprise. Factors affecting the success of innovation implementation were analysed. The study revealed the main problems of the formation of the mechanism of innovation and development of the enterprise, which require a comprehensive solution. Discussion. Further research on the development of the process of managing the innovative development of enterprises will consist in the substantiation of the implementation of modern trends in the formation of an information system based on strategically oriented accounting data and analytical procedures. [ABSTRACT FROM AUTHOR]

The influence of the external environment has been analyzed on the formation of the internal philosophy of accounting based on immanent connection is substantiated, which causes the expansion of the subject plane of the accounting system under the influence of growing information requests. The relevance of using the concept of «immanence» as one of the tools to expand the subject area of modern accounting through its practical, modeling and scientific components is proved. In the process of analysis of the expansion of the practical plane, institutional (formal and informal) constraints are characterized, which prevent the accounting system from providing growing information requests. There are four groups of limitations generated by epistemology: theoretical, methodological, regulatory, and informal restrictions, which today have formed psychological stereotypes about the conservatism of accounting practice, science and the accounting profession. It has been proved that the development of the subject plane of modern accounting occurs through the interpretation of possible alternatives in the context of the creative, professional approach of accounting professionals. It is about the prevalence of professional judgment as a sign of creative professional content of the immanent accounting philosophy today, which proves the subject interpretations in the professional development of the accounting system. The conditions for the application of professional judgment in modern accounting are detailed, which provides expansion and improvement of the methodology of accounting processes for business entities through professional interpretation of effective accounting information for the needs of users. The scientific plane of accounting is characterized as a dynamic system of knowledge that reveals new phenomena in society and nature in order to use them in practice. It is proved that research in the field of accounting, having its own specifics, historically continues in the context of solving two interrelated issues: how accounting affects the world around us and how the world affects accounting. The research states the existence of certain disintegration trends in accounting science, associated with the definition of the scientific concept of expanding the subject area of accounting. There are three main values of research in the field of accounting, which «immanently» correspond to the identified areas of expansion of its subject. It has been proposed and specified that scientific research in the field of accounting should not be carried out in any areas, but only in the most important ones, which are important for the theory and practice of accounting development and are relevant at a certain point in time. [ABSTRACT FROM AUTHOR]

Inconsistencies of the accounting policy in business enterprise health care institutions with the legal and regulatory requirements, and the imperatives for forming the accounting policy of medical institutions in the new conditions of their reforms are determined by exploring their accounting procedures. The specifics of payment of value added tax by medical institutions are analyzed. Scientific-medical recommendations on accounting policy improvements with respect to the accounting of liabilities, including value added tax, are substantiated. The essential characteristic of the definition «related party» is given in keeping with the standards of accounting and tax law, accounting of transactions with related parties, with providing recommendations on the accounting of related parties. Methodical provisions on the accounting policy of incomes, stocks and expenses, pertaining to the classification and evaluation of incomes from medical services are specified. The structure of management report compiled by business entities, including medical institutions, is specified, with demonstrating that the process involved in the compilation of report is conditional on the accounting data and judgement of the management personnel, realized through the accounting policy. Based on an analytical review of methods for the compilation of report on monetary flows generated by operational activities (direct and indirect method), it is proposed that medical institutions should use indirect method as more informative one for users of financial reporting. The necessity to form information about incomes, expenses, financial results, assets and liabilities of reporting segments and its disclosure in the financial reporting is demonstrated. Recommendations on organization of an effective system for internal control of health care institutions are developed, with outlining the main areas of its organizational support in view of preventing risky events. The procedure for forming information required for the compilation of reports on management, monetary flows, and reports by segments, which is supposed by comply with all the essential aspects of a selected conceptual framework of financial reporting is shown. [ABSTRACT FROM AUTHOR]

Analysis of the current state and development of wireless communication systems, such as first generation 1G, second generation 2G, third generation 3G, fourth generation 4G LTEAdvanced, fifth generation 5G, Wi-Max and Wi-Fi, shows the need application of information technologies that allow efficient data transmission in real time. In such systems, ensuring a given level of reliability of information transmission is carried out through the use of information technology adaptation and coding. With increasing noise levels, existing methods of ensuring the reliability of information based on correction codes do not provide the specified indicators of the efficiency of information transmission. With restrictions on code parameters, in systems with adaptation, in the case of increasing noise levels to a certain value, ensuring the specified characteristics of the reliability of information becomes impossible. Therefore, the question arises of the use of turbo codes and their multilevel parametric adaptation. In the case of reverse data decoding, there is a need for a priori information on the plausibility functions of the received data, taking into account the procedure of decoding algorithms based on probabilistic decoding, namely for turbo codes. It is possible to form estimates of uncertainty of information during decoding, to minimize these estimates by choosing the rules of decision using the methods of parametric adaptation and to ensure the reliability of information transfer. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards). Reforming the accounting and financial reporting system in the public sector of Ukraine requires its harmonization with international standards and EU directives. The article theoretically substantiates the specifics of the activities of budget institutions and identifies the place of the budget institution as a subject of legal relations with a special status. A set of issues on the methodology of accounting in the public sector related to the introduction of international accounting standards for the public sector in Ukraine has been resolved. The article investigates the methods of accounting in the public sector in different countries of the world and in Ukraine. The countries that use the modified cash method and accrual method, cash method, accrual method of accounting transactions in the public sector are identified. It is emphasized that in the public sector of Ukraine reforms on transition to accounting on the accrual method of income and expenses are introduced. It is established that the modernisation of the accounting system and financial reporting in the public sector of Ukraine provides the urgency of the solution of a number of problematic aspects: the development of the regulatory framework of accounting and financial reporting in the public sector, accounting system improvement, advance of transparency and quality of financial reporting, improve the system of training and advanced training of workers of accounting services, the creation and implementation of information-analytical system of accounting and financial reporting by public sector entities and the like.

The article analyzes and determines the modalities for detailing costs by business processes and types of telecommunications operator activity. It is revealed that in order to understand which operations are related to certain types of services, it is convenient to group business processes by type of activity. The need to use cost accounting based on business processes is due to the lack of necessary standards for the implementation of regulatory accounting methods. After determining the types of activities, it is recommended to group the costs for each business process, which will allow analyzing the specific proportions of individual types of costs. Such method should allow forming a consolidated form for the distribution of groups of expenses by groups and types of business processes for the technical exploitation of the Access Point and the organization of providing access services at the appropriate level of the operator's telecommunication network. [ABSTRACT FROM AUTHOR]

Introduction. The development of lease relations of agricultural enterprises determines the need to form appropriate information support for the company's management, which is the basis for making managerial decisions on the means of forming the resource base of economic activity. Therefore, appropriate accounting and analytical support is needed that meets the requirements and requests of various users of economic information. Therefore, it is necessary to take into account the conditions for the formation and use of information to form its value, which determines the relevance of this study. Purpose. Determine the prerequisites for increasing the efficiency of accounting and analytical support for development in the context of the development of lease relations of agricultural enterprises and the formation of appropriate proposals for technical regulation of the functional load of the information base of an agricultural enterprise. Methods. The research was conducted on the basis of the use of monographic, historical, abstract and logical methods. The methodological basis for the study of the material was the dialectical method of cognition of social and economic phenomena. Results. Based on the results, a technical (component) contradiction of the accounting and analytical functions that form its basis is revealed. This contradiction is determined by a significant difference in approaches to obtaining results: highquality performance of the accounting function requires strict adherence to regulated rules and standards, while high-quality analytical support is based on original solutions that reflect the essential features of doing agricultural business in certain conditions. Given the likely sanctions from regulatory authorities for non-compliance with the rules of accounting procedures, we believe that it can become a significant obstacle to the formation of high-quality analytical support due to the risk of going beyond the regulated rules. This potentially reduces the effectiveness of analytical support for enterprise management. Discussion. Potentially, this contradiction can be resolved by providing appropriate technical conditions in accounting automation systems by combining information accumulation tools: separating accounting and analytical functions at the accounting stage and combining them at the level of analytical functions. The technical prerequisites for this process are presented by OLAP, which is a concept for organizing information systems for accounting and analytical support of an agricultural enterprise in general, and lease relations in particular. This technology allows you to organize the structure of economic information obtained from different sources according to a single typology. [ABSTRACT FROM AUTHOR]

The articleis considers the version of the method of calculating the port dues, proposed by the Cabinet of Ministers of Ukraine. The compliance of the current methodology with the modern requirements of a free market economy is analyzed, the main weaknesses are noted. The analysis was performed in accordance with the main methodologies of accounting the port fees and charges. A comparison of the level of port dues of Ukrainian and foreign ports of the Black Sea is given, the proportion of the regulated share of dues and the one determined on a market basis is compared. The share of the port component in the expenses of sea transportation chain is determined. The weaknesses of the draft methodology are highlighted, the directions of its improvement are pointed. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Two strategies for constructing nonlinear-probabilistic models of the equivalent electrical resistance of a layer of metal granules at their spark-erosion and plasma-erosion treatment and algorithms for their implementation are presented. A method for taking into account the parametric properties of such loads in their nonlinear and nonlinear-probabilistic models is described. Based on the data of direct experiments, the distributions of the electrical resistance of a layer of aluminum granules in tap water were obtained for eleven fixed values of the discharge current in it for both the leading and trailing edges of its pulses. The features of these distributions are described for different edges of the discharge current pulses. It has been proved that the obtained distributions can be adequately described by the normal law. The parameters of the normal law for each distribution obtained as a result of direct experiments are founded by the method of moments. A nonlinear-probabilistic model of the equivalent electrical resistance of a layer of aluminum granules in tap water is created, taking into account the main hysteresis of the dependence of resistance on current. It is shown that at large values of discharge currents, the nonlinear-probabilistic model of the equivalent electrical resistance of the layers of metal granules tends to degenerate into a nonlinear model. [ABSTRACT FROM AUTHOR]

The work is based on the materials of official statistical reporting, the analysis of which was carried out for 10 years, divided into two five-year periods (2009-2013 and 2014-2018). Absolute and intensive rates of morbidity and distribution of bladder cancer of the adult population of Ukraine in the regional aspect, taking into account sex were studied, the basic indicators of the prevalence of pathology were analyzed as well. The revealed unfavorable situation is characterized by a steady increase in morbidity and prevalence at a slower pace during 2014-2018. It is noteworthy the high level of morbidity in men, which is growing against the background of its stabilization among women. At the same time, there was noted the tendency in the reduced number of newly diagnosed patients during professional examinations (in 2018-16.9% against 18.0% in 2014) with diagnosis at stages I-II (72.2% vs. 74.79%), wherein every fifth has stage III-IV. With a tendency to increase in the number of registered patients ≥ 5 years (59.1% vs. 56.5%), the death rate did not change significantly within a year from the time of diagnosis (14.7% vs. 15.6%, respectively). In the structure of specialized care, (65% are patients with the first diagnosis), surgical method accounted for 37-40% by years, the combined was second (up to 20% by years), then radiation and chemotherapy, which together did not exceed 5.0%. Areas with high or low relative rates in relation to the average Ukrainian indicators for all parameters studied were identified. In the presence of regional differences, there is a need for in-depth studies of the state of the issue, including the quality and organization of care. [ABSTRACT FROM AUTHOR]

The article studies the works of scientists in the field of various types of accounting and accounting methodology. The tasks of accounting are grouped according to the areas of their manifestation, the historical stages of the development of society and economic systems, the spheres of social and economic development, the types of management system, the basic economic concept chosen for the development of a particular country. The basic task of accounting is defined, i.e. the formation of qualitative accounting information, which in future will allow satisfy stakeholders. The quality is established to be the basis for evaluating accounting information for the purpose of matching the properties that users demand. The essence of the concept of «quality of accounting information» is determined by the set of information parameters that most accurately reflect the properties of the object of management under certain conditions of the environment of the functioning of economic agents and meet the information requests of participants in social and economic relations.

Providing a fiscal function, tax calculations are one of the key processes in the activities of enterprises. A study of the practice of using modern software products for accounting automation showed that even powerful decision support systems such as SAP cannot provide ease, efficiency and clarity of conducting business operations in compliance with historically established tax laws and accounting procedures. At the same time, VAT calculations are the most laborious, since they significantly depend on the peculiarities of the tax legislation of each country. The article reveals the key directions for improving the process of making calculations for VAT using the SAP ERP system. Taking into account practical experience, the main difficulties in complying with the regulatory requirements of Ukrainian legislation in accounting of business transactions in SAP ERP are highlighted. The features of tracking the first event in VAT-related transactions with the display of accounting procedures on the example of product sales were disclosed, taking into account the technical features of the information system. The methodological and technical reasons for the impossibility of full automation of tracking the first event were shown, based on the practice of Ukrainian enterprises. The standard process for calculating a tax credit for VAT in the SAP ERP system was outlined. It was determined that the existing procedures not only meet the requirements of the current legislation, but also provide significant efficiency in the rapid achievement of correct reporting indicators. To expand the automation of the accounting process, authors' substantiated recommendations were provided, some of which were implemented in the SAP program, in particular, the mass creation of accounting documents in the system and the assignment of status for electronic tax documents in individual cases determined by the current regulatory framework. [ABSTRACT FROM AUTHOR]

Accounting data on transactions with financial instruments is an important source of information when conducting economic examinations to uncover economic crimes, the share of which is steadily growing every year. The purpose of the article is to determine the methodological components of expert verification of accounting information on financial instruments for solving economic crimes. The study used internal materials of the Kiev Scientific Research Institute of Forensic Expertise. It has been proved that the cause of an offense in the use of financial instruments can be not only selfish motives, but also insufficient professional knowledge of accounting rules, which determines the relevance of expert verification of accounting for such objects. The analysis of the dynamics of requests for expertise was performed. The structure of the circumstances was detected under which the expertise of issues related to the accounting of transactions of agricultural enterprises with financial instruments was initiated. The subject structure of the conducted examinations was revealed. The sources of obtaining information used for the examination of accounting of transactions of agricultural enterprises with financial instruments have been identified. The procedures for the examination of accounting of transactions of agricultural enterprises with financial instruments have been systematized. Typical deviations have been determined that can be identified as a result of the examination of accounting for transactions of agricultural enterprises with financial instruments. The implementation of the methodological components of the expert verification of accounting information on financial instruments indicated by the author ensures the formation of more substantiated conclusions about the legality of transactions with financial instruments, and respectively, it contributes to the disclosure of economic crimes. [ABSTRACT FROM AUTHOR]

The article is devoted to the study of current trends of development of the accounting system in Ukraine in the context of the analysis of the positive experience of organizing and implementing accounting processes in foreign countries, as well as the prospects for its application in the context of the variability of the socio-economic environment. Research methodology includes methods of comparison, abstraction, analysis and generalization. The analysis of the features of the implementation of accounting in Ukraine at the present stage of socio-economic development was conducted. The influence of foreign experience on the Ukrainian model of organizing accounting procedures was determined. Based on the generalization of the trends in the development of the Ukrainian accounting system, the characteristic features of the current approaches to organizing accounting procedures were outlined. The features of the transformation of the accounting system under the influence of globalization processes were determined, in particular in the context of Ukraine's implementation of European integration aspirations, are analyzed. On the basis of a comparison of foreign practice of organizing accounting, the most appropriate mechanisms, tools and directions for improving accounting processes for Ukraine were determined. The advantages of implementation of the IFRS standards in the context of national accounting model were disclosed. Key models of accounting organization in foreign countries were characterized. It was proved that the further development of accounting in Ukraine should be carried out in the direction of adapting foreign, in particular European, models of organizing accounting procedures with the requirements of the domestic business environment. In turn, the use of the existing socio-economic and financial potential of the country will help to streamline accounting processes and increase their effectiveness. [ABSTRACT FROM AUTHOR]

Today, the development of accounting as an enterprise information system directly depends on the level of development of technological innovations that are used to collect and process accounting data. The purpose of the article is to analyze the features of the influence of the Internet of Things (IoT) use on the functioning of the accounting system and to find ways to protect accounting data in such conditions. The urgency of the problem of protection of accounting data security in the conditions of implementation of IoT-technologies in enterprises activity has been grounded. The essence of IoT and the reasons for its use in the activities of enterprises have been disclosed. The advantages of IoT implementation in accounting information systems of enterprises have been analyzed. The peculiarities of the development of accounting information systems based on the use of IoT have been analyzed. Prospects for the impact of IoT on the development of audit procedures have been identified. The main directions of application of IoT technologies in accounting and audit have been allocated (to improve accounting procedures; to improve the work of the accounting service; to improve the audit process). Problems of accounting data protection in the context of each of the selected directions have been disclosed. The main reservations of IoT implementation in accounting information systems from the point of view of accounting data security have been analyzed. The main ways to improve the accounting system and procedures for controlling the formation of accounting data as a result of the implementation of IoT have been disclosed. Authors' attention is focused on the need to improve the security of accounting data when collecting and transferring them using IoT-tools because if all elements of the information system are not properly protected from unauthorized interference, instead of benefit, they will harm, providing cybercriminals with a loophole to undermine information security. [ABSTRACT FROM AUTHOR]

Introduction. The author conducted a study to develop a concept of the balance method of accounting and analytical support for further application in the practical implementation of the agricultural enterprises' sustainable development reporting. Disclosure of the agrarian entrepreneurship's sustainable development information, in new realities and trends of the modern world, requires positive changes in the improvement and implementation of non-traditional accounting, is the registrar of sustainable development in agriculture. "Sustainability Accounting" requires processes' standardization and regulation of the final stage of the systematized information formation in the form of annual financial reporting extended documents. Methodology research and results. The structure and characteristics of the Sustainability Accounting objects for the environmental component in terms of assets, liabilities and equity have been determined by using methods of observation and comparison. With the help of the abstract-logical method, the process of reproduction of ecological and social assets is generalized and it is proposed to use two variants of mapping accounting objects in the reports on the agricultural enterprises' sustainable development for various agricultural enterprises depending on their size. Objects and their accounting methods are combined to form two options for generating sustainable development reporting: a Balance Sheet and a report on the Statement of Financial Results of sustainable development with a taxonomy of environmental and social assets and liabilities (income and expenditure) by using the graphical method. Conclusion. The further steps of our research is the development of practical models of a Balance Sheet and a Statement of Financial Results for micro and small agricultural enterprises with the additional taxonomy of the results of environmental and social activities. [ABSTRACT FROM AUTHOR]

Introduction. The article explores the essence of the concept of "digital accounting", highlights its historical roots and current discourse in the contextual relationship and interdependence of accounting, information technology, the World Wide Web (the Internet), e-commerce, the Internet of Things and more. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space. Methods. The dialectical method of cognition and general scientific principles of complex researches are applied in the course of scientific research, which include empirical, theoretical-cognitive and general logical methods. These methodological tools are used to consider the essence and disclose the features of digital accounting (observation, comparison, description, generalization); historical and logical approaches to highlighting of its roots and evolution; analysis, synthesis, analogy and abstraction to assess trends in modern accounting in the context of digital transformations of social and economic development and the formation of a global information space; systematic approach to the identification of methodological problems of its integration into the system of intelligent business management. Results. It is concluded that significant technological and informatization changes, as well as the growth of the potential of digital economic information space stimulate the modernization of accounting science, promote the development of methodology and organization of the accounting process, actualize the problem of positioning of accounting as activity, the profession of accountant and the science of accounting. Discussion. Under these circumstances, there are a number of prerequisites for the formation of a new digital paradigm of accounting. Therefore, further scientific researches are extremely important - new concepts, research approaches, development of certain types of accounting and so on. [ABSTRACT FROM AUTHOR]

Introduction. The current state of economic relations in the world requires constant improvement of the accounting system from business entities and the state. One of the ways to improve is a detailed analysis and borrowing of appropriate methods, principles and procedures for accounting in foreign countries. In addition, the rapid development of globalization processes leads to the formulation of new problematic issues in the field of accounting, one of which is the emergence of differences in accounting that arise between countries. Methods. The research was conducted on the basis of the following generally accepted scientific methods: dialectical - to determine general approaches to scientific research; monographic - in relation to the in-depth study of certain social phenomena; comparison, which consists in comparing the phenomena, processes and indicators that characterize them to identify common features and differences between them; extrapolation - the spread of conclusions obtained in relation to one part of the whole, to another part of it; systematization, abstraction and concretization of the obtained results. The article considers the level of tax burden on domestic and foreign enterprises in view of statistical information. The main ways to reduce tax liabilities, features and consequences of their application are indicated. It is necessary to apply a set of existing methods of taxation to effectively optimize taxes, constantly adapting them to the specifics of the enterprise. Results. the principles of accounting abroad and sources of accounting regulation in foreign countries. The classification of international systems in foreign practice is determined. Certain accounting models at the international level indicate the specifics and features of organizational and methodological aspects of accounting in different countries, which complicates the process of understanding and consistency of indicators in the forms of reporting during cooperation. Discussion. Accounting is determined by the environment in which it operates and the methodological principles of its organization, theory and practice depend on the social, political and economic conditions of the individual country. It is also advisable to define the principles and models of accounting at the international level. This will help individual countries to choose the most appropriate accounting model for them, to identify possible problems that may arise in the process of using a particular accounting model by comparing them with countries that use the same accounting model. Іn this regard, in world practice there is a tendency to apply International Financial Reporting Standards, which is so necessary in the context of active expansion of foreign economic relations. [ABSTRACT FROM AUTHOR]

Introduction. The reporting of the enterprise acts as the main source of information support and is compiled by performing special procedures for processing, grouping, calculating data and is formed at the final stage of the accounting process. Financial statements contain information on the results and results of the enterprise for the relevant reporting periods, forms an important basis for making management decisions. Methods. In preparing the article, a systematic research approach was used, which made it possible to assess the state of implementation of international financial reporting standards in domestic practice; the method of theoretical comparison to improve the directions of drawing up financial statements in accordance with international standards; the method of expert assessments - in the development of organizational regulations for the implementation of international financial reporting standards, as well as the method of concretization and formalization - to improve the system of legislative regulation for the preparation and presentation of consolidated financial statements. Results. This article analyzes the legislative regulation, the views of domestic scientists on the essence and features of the preparation and presentation of financial statements in accordance with international standards. The main organizational aspects, principles and norms of preparation of the main forms of consolidated financial statements by domestic enterprises are considered. The directions for improving the process of drawing up and presenting financial statements in accordance with the requirements of Ukrainian legislation and international standards have been determined. Perspectives. In the future, research on the development of the Ukrainian reporting practice of enterprises will consist in streamlining the normative documents governing the procedure for conducting accounting and preparing financial statements in accordance with international standards, in order to avoid contradictions and inconsistencies in accounting and reporting information on the results of activities of enterprises operating in the world market. [ABSTRACT FROM AUTHOR]

Criticism as a phenomenon in scientific research within accounting remains under-investigated. After the independence of Ukraine, the contentious debate does not calm down between followers of dramatic shifts and defenders of conventional tradition about the future development of accounting science. The purpose of the article is study of the evolution, issues, results, and impact of criticism on the theoretical, conceptual, and methodological basics of accounting. The contribution of domestic researchers to the development of accounting and the promotion of advanced knowledge in Ukraine was estimated. It was found that before independence, criticism in accounting research was quite restrained, mostly in the academic environment. After the rejection of centralized management of the planned economy, practicing accountants were mainly concerned with tax accounting. Accounting used a single theoretical basis in the form of the accounting method and elements but developed along different individual trajectories in the centralized and market models of the economic systems. In Western countries, the accounting system transformation took place under the pressure of radically new economic relations. In Ukraine, criticism of existent accounting and its theory has become a prerequisite for the implementation of already developed Western models. Over the existence, accounting has undergone periodic criticism, own crises, but continues to develop and expand. Nowadays, scientific accounting schools have been formed in Ukraine with their scientific research results and vision for the future development of accounting science, as well as a critical scientific environment with new forms and culture. Criticism focuses on the object of discussion, rather than ignores it. At the same time, critical rhetoric can cause some challenges to scholars, so it is necessary to maintain a balance in the academic community and increase the number of participants in the debate. [ABSTRACT FROM AUTHOR]

The purpose of the article is to analyze proposals for prospects for the development of corporate reporting in the future, as well as to identify areas and obstacles to such development. Historical aspects of forming a new model of corporate reporting have been analyzed. Priority of external factors in the improvement of corporate reporting at the initial stage of analysis of its development has been identified. The reasons for the discrepancy between the current model of corporate reporting and the specifics of the functioning of corporations have been identified. The necessity of continuous improvement of corporate reporting in accordance with the changing information needs of stakeholders has been grounded. The dependence of corporate reporting on changes in the external accounting environment (internal and external stakeholders, new technologies of work with accounting information, peculiarities of corporate activities) has been disclosed. The proposals of research structures and professional accounting organizations for improvement of corporate reporting during 2015-2019 have been analyzed. Priority environmental factors that will influence the development of corporate reporting in the future (requirements of external stakeholders, technological innovations) have been identified. Two main models have been formed that characterize the development of corporate reporting in the future. Priority of development of corporate reporting in the future has been established on the basis of selected ways (inclusion of new objects in its composition, improvement of the current accounting methodology, active introduction of technological innovations into the accounting process, improvement of the institutional structure of national accounting systems, improvement of the accounting organization process).Obstacles to the progressive development of corporate reporting in the future have been determined (necessity of transformation of the theory of double-entry accounting, necessity of economy of expenses for the reporting process, insufficiency of the solution of agency problem in corporations, falling into institutional trap in the process of development of the system of reporting regulation, low level of theorizing of corporate reporting process transformation). [ABSTRACT FROM AUTHOR]