Search

Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. Después de una introducción, en la cual se plantean los cambios fundamentales ocurridos en esta materia a lo largo del periodo referenciado, el trabajo presenta una primera parte en la que se ofrece una visión concisa de publicaciones sobre teoría de la contabilidad, en general. El siguiente epígrafe acomete cuestiones más especializadas, desde estados financieros consolidados y precios de opciones, hasta el tratamiento de contratos y contabilidad social, cuentas contables así como contabilidad pública. Continúa con el epígrafe dedicado a diversos aspectos de auditoría, y prosigue con temas metodológicos que abarcan desde la axiomatización de la contabilidad hasta la teoría positiva. El siguiente epígrafe cubre el amplio espectro de la contabilidad de costes y de gestión, incluyendo cuestiones conductuales y de medioambiente, así como la utilización de la inteligencia artificial. Las dos secciones siguientes tratan sobre historia de la contabilidad (tema muy aceptado entre los contables españoles) e instituciones, respectivamente, abordando las principales instituciones académicas contables y revistas de España. La gran cantidad de literatura existente nos ha obligado a limitar el espacio destinado incluso a los trabajos más significativos, y a realizar sólo un boceto o una mera clasificación de otras importantes publicaciones, como “ejemplos representativos” de determinadas líneas de investigación.

Accountants of agencies and studios that provide advertising services of this type ask themselves the question: «How to keep records of works on popularizing brands in social networks?». The current regulatory framework does not give clear recommendations on how to account for transactions in the provision of marketing services in social networks, and not so many foreign and Ukrainian specialists have studied the accounting nuances of SMM. Therefore, taking into account the specifics of the object under study, a number of proposals were made to the working chart of accounts in terms of synthetic accounting on accounts 23 «Main production» and 05 «Guarantees and collateral provided» for web studios and marketing agencies, which will allow differentiating the costs incurred in the process of activities and, along with this, improving the accounting process in terms of the formation of the cost of SMM services. The order of accounting reflection of the budget provided by the customer on the off-balance account is proposed, which allows you to control the movement of funds received and track the directions of their use. Inadequate documentation of SMM transactions raises many questions from the fiscal regulatory authorities. The article develops documentary support for the purposes of accounting for marketing services in social networks (SMM). The effect of the implementation of the developed form «Act of acceptance and transfer of services rendered for SMM» is the possibility of highlighting the volume of marketing work performed and confirmation of the economic effect obtained (increase in sales, customer base, interaction with the brand, etc.), which will prevent the occurrence of conflict situations between the customer of services and the SFSU authorities regarding the inclusion of VAT amounts in the tax credit and the possibility of avoiding the accrual of «compensating» tax liabilities.

As a result of the research, the publication has developed organizational and methodological provisions for accounting for the consequences of emergency situations, which provide the procedure improving for using such elements of the method as accounts and double entry. In order to highlight the consequences of an emergency, it is proposed to change the mechanism for using class 8 accounts, by changing its name and structure and order of reflection: changing the name of class 8 from «Expenses by elements» to «Transit accounts on request»; expand the contribution of class 8 accounts «Transit accounts on request» taking into account the costs of elements, the consequences of emergencies and risk-oriented operations; the mechanism for using class 8 accounts «Transit accounts on request» by proposals for changing the provisions of the instructions on the use of the chart of accounts. In order to expand the information space generated by these accounts, a procedure for organizing analytical accounting has been developed that takes into account both the consequences of emergency situations and their properties. This is the basis for the procedure for reflecting the consequences of emergencies as part of the costs of activities using transit accounts (821 "Production costs caused by the consequences of emergencies», 822 «General production costs caused by the consequences of emergencies», 823 «Administrative expenses caused by the consequences of emergencies», 824 «Sales expenses caused by the consequences of emergencies», 825 «Other operating expenses caused by the consequences of emergencies»). Their application in the practice of enterprises and effectiveness in the formation of the information space for managing economic activities in emergency situations indicates their effectiveness, practical value, and scientific validity., Унаслідок проведеного дослідження в публікації розроблено організаційно-методичні положення бухгалтерського обліку наслідків надзвичайних ситуацій, що передбачають удосконалення порядку використання таких елементів методу, як рахунки та подвійний запис. Зметою виокремлення наслідків НС запропоновано змінити механізм використання рахунків 8-го класу, через зміну його назви та структури й порядку відображення: змінити назву 8-го класу з «Витрати за елементами» на «Транзитні рахунки за запитом»; розширити вклад рахунків 8-го класу «Транзитні рахунки за запитом» з врахуванням витрат за елементами, наслідків надзвичайних ситуацій та ризико орієнтованих операцій; механізм використання рахунків 8-го класу «Транзитні рахунки за запитом» шляхом пропозицій щодо зміни положень Інструкції про застосування плану рахунків. Для цілей розширення інформаційного простору, що формується цими рахунками, розроблено порядок організації аналітичного обліку, який враховує як наслідки надзвичайних ситуацій, так і їх властивості. Зазначене покладено в основу порядку відображення наслідків НС у складі витрат діяльності з використанням транзитних рахунків (821 «Виробничі витрати, спричинені наслідками надзвичайних ситуацій», 822 «Загальновиробничі витрати, спричинені наслідками надзвичайних ситуацій», 823 «Адміністративні витрати, спричинені наслідками надзвичайних ситуацій», 824 «Витрати на збут, спричинені наслідками надзвичайних ситуацій», 825 «Інші операційні витрати, спричинені наслідками надзвичайних ситуацій»). Їхзастосування в практиці діяльності підприємств та результативність у формуванні інформаційного простору управління господарською діяльністю в умовах надзвичайних ситуацій вказує на їх ефективність, практичну цінність та наукову обґрунтованість.

The article, based on theoretical analysis, defines inter-organizational cooperation, inter-organizational management accounting. The algorithm of setting the system of inter-organizational management accounting of agricultural organizations has been developed, advantages of implementation of this type of accounting have been identified, possible difficulties of implementation of such a system have been determined. The concept of the business process is presented, its classification is given. On the example of livestock production, the structure and content of management accounting accounts for use in inter-organizational cooperation are disclosed.

Introduction. The new financial support mechanism defined by the relevant laws of Ukraine, the introduction of national accounting standards and a chart of accounts for the public sector, decentralization and other transformation processes have significantly influenced both the education financing system and the organization and methodology of accounting. But the desire to improve these systems currently does not fully correspond to the existing realities and requirements, including modern management. The purpose of the article is to study the mechanism for the formation and use of financial support for educational institutions - colleges in the context of organizational and accounting aspects, as well as the development of proposals for their clarification and improvement (including accounting policy). Methods (technique). The study uses general scientific methods, including theoretical generalization and analysis - to identify the specifics of financing educational institutions in the context of transformational changes, modeling - in order to form an effective financing mechanism and develop accounting policies to regulate alternatives that exist in the financial provision of educational institutions. Results. According to the results of the study of the current legislation, it was established that financial support of state institutions of professional higher education is carried out at the expense of the state (or local) budget on the basis of a state (or regional) order for payment for training services. There is also the possibility of financing from other sources not prohibited by law, with the obligatory observance of the principles of targeted and effective use of funds, publicity and transparency of decision-making. Based on the results of the research, a model of financial support for educational institutions was built, taking into account additional sources of funding, which are divided into external and internal, and also justified recommendations for the development of accounting policies for their reflection in accounting.

The article analyzes the trends of annual increase in the number of countries that encourage the use of IFRS in their territories in different companies and in different spheres of activity. Developed system of IFRS implementation, their transparency and openness will further lead to a significant improvement in relations with investors and increase their confidence in banks. The comparison of the status of the IFRS use for organizations around the world has been conducted. The immediate connection between the effective activity of banking institutions in foreign countries and the introduction of IFRS has been demonstrated. The factors of proximity of countries to the political forces formed in IASB have been highlighted, and the indicators of probable national strategies of IFRS implementation in different countries of the world have been given. While Ukraine is one of the countries that has quite weak political influence on the management decisions of the IASC. It was found out that in Ukraine the process of harmonization of accounting with IFRS in the banking sector began in 1998, however they began to be considered as a subject of regulation only recently. Nowadays, IFRS is already the basis of UAS and other regulations, which indicates the effectiveness of the process of combining national characteristics of doing business in Ukraine with international ones. It has been established that an important factor in adjusting the Ukrainian banking accounting system is to provide real financial information about the true price of assets of the bank, their profitability, transparency of accounting activities, creating effective methodological and legal documents governing the accounting of financial instruments under international rules. The plans of bank accounts before and after the reform have been considered, their advantages and disadvantages have been outlined. In this research the general problems in banking institutions in the process of implementing international standards, as well as possible ways to solve them have been also analyzed. The process of monitoring the quality of financial reporting in banks is also important. The analysis of foreign systems of this process has shown that the most favorable for Ukrainian banks is the control structure used in Germany. Among the main risks of full implementation of IFRS in banking institutions of Ukraine, we have identified: 1) internal ‒ an increase in the number of users of financial information; content of corporate reporting (integrated, non-financial, management); corporate auditing policy; 2) external ‒ financial risks; the danger of rapid integration into international financial markets; interest rate risks. Key words: accounting, IFRS, banks, organization of accounting, chart of accounts, regulation of accounting standard, financial

In Turkey, the construction and property rights of the mosques belong to various associations, foundations and individuals. The management of mosques, its restoration and maintenance works are carried out by the Presidency of Religious Affairs. It can therefore be argued that particularly the works requiring a central planning and organization, such as the place, the architecture and the strength of the new buildings, should be directed by a supervising institution. Currently, the mosques are usually built with a private funding provided by voluntary donations. However, this practice results in the fact that the mosques are mostly built in places and in ways according to the whims of the funding benefactor. This leads to several problems of quality and capacity concerning aesthetics, security and need for new buildings. This article argues that these problems can be solved through the establishment of a fund for the works of repair and maintenance of mosques managed and supervised by the Presidency of Religious Affairs. We strongly advice to create a fund titled Works of Construction and Maintenance of Mosques by the Presidency of Religious Affairs, which can turn the newly built mosques into beautiful and enduring constructions. As the fund will belong to a public institution, it will have to take similar public funds as its basic source to follow. There is amply scholarly literature on the management of public funds and their legislation, which we have scrutinized in this article. The structure and the specific functioning of the proposed fund can be explored in another research. In this article, we are bound to treat in general terms the issues of the budget and its accounting system without going into much details. We will not discuss the layout of the accounting document, nor the detailed chart of accounts. This article starts by providing general information on the current status, construction and management works of the mosques in our country. As such, it gives a background for the reasons and aims to create such a fund. In the following part, issues such as the revenues, expenses and budget of the fund are discussed. The final part concludes with the survey of the accounting framework and system.

Context Governments at all levels work to ensure a healthy public, yet financing, organization, and delivery of public health services differ across the United States. A 2012 Institute of Medicine Finance report provided a series of recommendations to ensure a high-performing and adequately funded public health infrastructure. Objectives This review examines the influence of the Finance report's 10 recommendations on public health policy and practice. Design This review utilized peer-reviewed and gray literature published since 2012. Eligibility criteria Documents that address at least one of the Finance report's 10 recommendations and contain information on either official actions taken in response to the Finance report or evidence of the report's influence on the practice community. Results Of 2394 unique documents found, a total of 56 documents met the eligibility criteria. Review of these 56 documents indicated that the most substantial activity related to the recommendations was focused on the "minimum package of public health services" concept and establishment of a uniform chart of accounts. Discussion Progress has been mixed on the Finance report recommendations. Improved tracking and auditing of public health activity appears to be advancing, yet financial benchmarks remain unmet. Challenges remain in determining actual investment in public health and equitable resource allocation approaches. State and local health department use of cost estimation methodology and a uniform chart of accounts tool has contributed to an increase in understanding and improvement in public health spending. Conclusions The Finance report has served as a strong impetus for advocating for an increased investment in governmental public health. Efforts are bolstered by informed public health practitioners and stakeholders but often stymied by policy makers who must balance complex competing issues and priorities. Although many successes have occurred, further work is needed toward improving investment in the nation's public health.

Modern economic realities and the conditions of the epidemiological crisis determine the relevance of promptly obtaining information on the status of the provision of medicines, medical supplies, sanitation items, medical equipment and equipment of the country’s pharmaceutical market. Systematization and analysis of the information received, which should meet the requirements of management, becomes the basis for making appropriate management decisions, taking into account the social responsibility of pharmaceutical distributors and promotion companies. The issue of accounting support for the activities of pharmaceutical distributors for commodity supply, cooperation with contractors requires clarification, taking into account the requirements of the functioning of the pharmaceutical market, which determines the relevance of the study. The purpose of the article is to determine influence factors reflecting the features of the current state of the pharmaceutical market of Ukraine, accounting for the activities of pharmaceutical distributors and developing proposals for updating accounting information on cooperation with contractors in order to fulfill the requirements of the promotion of medicines. The dynamic indicators of the development of the Ukrainian pharmaceutical market in the context of the types of medicines, the price segment, changes in the legislation on the import of medicines in the context of the epidemiological crisis, the distribution of the Ukrainian pharmaceutical market between companies that import the necessary pharmaceutical goods, import pharmaceutical products by country of origin are analyzed. Requirements for accounting of pharmaceutical products, receivables and payables of pharmaceutical distributors are formed. According to certain features, proposals have been developed on an operating chart of accounts of pharmaceutical distributor enterprises regarding stock accounting, settlements with suppliers and settlements with customers, which helps to optimize cooperation with contractors, forms an information base for using modern methods of analysis and management decisions taking into account the promotion of medicines.

Today non-financial reporting is the main tool for managing and informing stakeholders about the level of corporate social responsibility. Proper preparation of non-financial statements requires adequate information support and sets particular requirements for the accounting system. The purpose of the article is to investigate the content and structure of non-financial reporting as a tool of corporate social responsibility, as well as to substantiate the importance and directions of forming a system of social and environmental accounting in companies to ensure proper preparation of non-financial reporting. Non-financial reports of the six largest companies in Ukraine were selected as the object of study. The content of key standards for non-financial reporting was considered. The analysis of non-financial reports of well-known domestic companies prepared according to GRI standards was performed. Also, advantages and disadvantages in the preparation of the investigated reporting were identified. The performance targets of the socially responsible activity of the companies were grouped into the following areas: personnel management, interaction with consumers, interaction with society, environmental management, and economy. The economic essence of the concepts of "corporate social responsibility", "socially responsible business", "social accounting" was disclosed. As an information base for the preparation of non-financial statements, authors propose the system of social and environmental accounting which includes social and environmental financial accounting, social and environmental management accounting, social and environmental controlling and social and environmental audit. The characteristics of these components were presented and the objects of social and environmental accounting were defined. The necessity of using additional subaccounts in the working Accounting chart of accounts and the importance of standardizing non-financial reporting at the national level were emphasized.

Purpose To examine fertility-related social media accounts and influencers on two social media platforms. Methods The search function of Twitter (TW) and Instagram (IG) was used to generate a list of accounts with the terms: fertility, infertility, ttc, egg freezing, ivf, endometriosis, and reproductive. Accounts not in English, in private, with no posts in > 1 year, or with content unrelated to search terms were excluded. Accounts were assessed for author type; REI board certification (REI-BC); influencer (INF) status (> 10 K followers on IG; verified check mark on TW); account demographics; and content in last 5 posts. Statistical analysis included unpaired t tests, a classification and regression tree (CART) analysis, and stepwise multiple logistic regression. Results Seven hundred ten accounts were identified and 537 (278 TW, 259 IG) were included. Account types included societies, clinics, physicians, patients, groups, and “other.” Instagram content (1290 posts reviewed) was primarily personal stories (31.7%) or inspiration/support (23.7%). Twitter content (1390 posts reviewed) was mostly promotion (28.2%) and research/education (20.2%). Thirty-nine accounts (12.5%) were influencers. Fertility influencers were most often awareness/support accounts (59.8% TW, 25.0% IG), patients (12.8% TW, 25% IG), or other (17.9% TW, 21.0% IG). Only 7.7% TW and 7.1% IG INFs were board-certified REI physicians. The best predictor for classification as an influencer was high activity (> 50 posts/month TW, > 10 posts/month IG). Conclusion As patients increasingly utilize social media to obtain and engage with health information, it is critical to understand the fertility-related SM landscape. This understanding may help to successfully enhance relationships with patients and ensure dissemination of accurate information.

The article analyzes the applied aspects of accounting for the income of industrial enterprises. It is determined that the classification of income of enterprises must meet two basic criteria: it must be theoretically justified and its application in practice is determined by the production or accounting needs of the enterprise. A working chart of accounts for sub-accounts 26, 701 has been developed to account for income from sales of products, as well as a turnover sheet for comprehensive monitoring of manufactured and sold finished products according to the working chart of accounts., В статті проведено аналіз прикладних аспектів обліку доходів виробничих підприємств. Визначено, що класифікація доходів підприємств має відповідати двом базовим критеріям: вона має бути теоретично обґрунтованою та застосування її на практиці визначається виробничою чи обліковою необхідністю підприємства. Розроблено робочий план рахунків до субрахунків 26, 701 для обліку доходів від реалізації продукції, а також оборотну відомість для комплексного моніторингу виробленої та реалізованої готової продукції за робочим планом рахунків.

Objectives. To examine the accuracy of official estimates of governmental health spending in the United States. Methods. We coded approximately 2.7 million administrative spending records from 2000 to 2018 for public health activities according to a standardized Uniform Chart of Accounts produced by the Public Health Activities and Services Tracking project. The official US Public Health Activity estimate was recalculated using updated estimates from the data coding. Results. Although official estimates place governmental public health spending at more than $93 billion (2.5% of total spending on health), detailed examination of spending records from state governments shows that official estimates include substantial spending on individual health care services (e.g., behavioral health) and that actual spending on population-level public health activities is more likely between $35 billion and $64 billion (approximately 1.5% of total health spending). Conclusions. Clarity in understanding of public health spending is critical for characterizing its value proposition. Official estimates are likely tens of billions of dollars greater than actual spending. Public Health Implications. Precise and clear spending estimates are material for policymakers to accurately understand the effect of their resource allocation decisions.

Introduction. The subjects of the public sector of cultural heritage, as a group of institutions that store history in objects, play an important role in maintaining and developing national consciousness and identity. However, the financing mechanism and accounting system inherent in domestic practice need to be modernized to optimize the management of cultural heritage sites and popularize the achievements of national and world cultural heritage. Purpose. The purpose of the article is to analyze the management of the use of budgetary funds in the context of the modern concept of preserving and protecting the national heritage and studying the sectoral problems of accounting for cultural heritage objects. Method (methodology). Method of system analysis, methods of causal analysis, tabular method, relative indicators. Results. The key directions have been identified and the volumes of use of budgetary funds have been analyzed to ensure the activities of the subjects of the state sector of cultural heritage. It is determined that the financing mechanism should include budget allocations based on performance and revenues from the provision of paid services. The priority task to improve the system of financing public sector entities (including the cultural sector) should be the introduction of a mechanism for allocating state budget expenditures based on the economic indicator "cost of public services", which will change the use of budget funds from maintenance to financing cost of quality public services. It is established that the urgent issue is the creation of a national standard for accounting of cultural heritage assets and the development of guidelines for it; supplementing the chart of accounts in the public sector with accounts to display information on the availability and movement of objects of national heritage; creation of an automated system of accounting for cultural heritage assets and introduction of new digital technologies to ensure the development of society and the spread of intercultural dialogue.

The article considers the formation of accounting and analytical support for the management of production stocks of the enterprise in the transition to IFRS. The concept of sustainable accounting and analytical support of inventory management in terms of IFRS is revealed and characterized. It is determined that the accounting and analytical support of inventory management is a system formed from a set of elements: accounting subsystem, control subsystem, analysis subsystem. All three subsystems are interconnected and interdependent with each other to achieve the goal is the formation of timely, reliable, sound, comprehensive accounting, and analytical information on inventories for external and internal users. In the first place, on accounting data, which consists of subsystems of financial and management accounting. Financial accounting is designed to summarize financial data in the form of financial statements to different users. The subsystem of management accounting for inventories is built into the subsystem of financial accounting through the procedures of analytical and operational accounting and generates other types of information for forecasts, estimates, budgets, and more. The main tasks for accounting and analytical support of inventory management at the enterprise are formulated. The measures necessary for the functioning of the mechanism of accounting and analytical support of inventory management in terms of IFRS are substantiated. These include the formation of a working chart of accounts, taking into account the requirements for reporting under IFRS and analytical tasks, management accounting; organization, and optimization of the accounting process so that each of the stages of the functioning of accounting and analytical support for inventories.

The important role small enterprises play in economy acts as a motivator for the work on substantiating the directions of their development, organization and methodological support of national accounting. The purpose of the article is to provide recommendations on improvement of organization and methodology of accounting at small enterprises taking into consideration their importance and peculiarities of their activity. The methodological base for the research is the practice of accounting, regulations and legislative documents, results of scientific research made by the authors, general scientific methods: comparison, comparison, deduction, induction, analysis, syntheses, generalization and grouping. As a result there were identified the following problems: insufficient qualification of accountants employed by small businesses and lack of opportunities for their professional growth. The article justifies the need to develop the chart of accounts for small enterprises which apply the simplified accounting and an instruction on how to use this chart and federal standards of accounting “Accounting at small business enterprises” and “Accounting (financial) reports at small business enterprises”. The results of the research can be used in the theory and practice of accounting at small businesses to substantiate the directions of its development.

The purpose of the study is to develop the concept of the internal regulation “accounting policy” of an organization, taking into account the peculiarities of the legal framework for accounting and controlling export operations. The methodological basis is a dialectical approach to the phenomena and processes of financial and economic operations of organizations engaged in foreign economic activity. To research the problem the following methodological approaches were used: systemic approach, deduction and induction, comparative analysis, specification, formally legal assessment of documentation. The paper discusses the procedure for drawing up accounting policies, taking into account the peculiarities of accounting and tax accounting of export operations and the requirements of the legislative and regulatory framework for foreign economic activity. The emphasis is placed on the forms of the accounting documents applied and the contents of the chart of accounts, in which it is necessary to provide for the accounts of the first, second (subaccounts) and third (subcontos) orders to obtain the detailed information on each export transaction, assets and liabilities. The author proves that when drawing up accounting policies for tax accounting purposes, it is necessary to consider accounting policies of accounting as a whole. The results obtained complement and expand the other economic academics’ scientific base on how to organize accounting of foreign economic activity. The presented model of the regulation “accounting policy” of the organization will be useful in the practical activities of entities carrying out foreign trade operations.