ACCOUNTING AND AUDIT OF FINANCIAL RESULTS AT FORESTRY ENTERPRISES IN THE CONTEXT OF HARMONIZATION OF NATIONAL AND INTERNATIONAL STANDARDS
Journal Title: Сталий розвиток економіки - Year 2018, Vol 40, Issue 3
Abstract
Purpose. The aim of the article is the substantiation of proposals for solving topical issues in the methodology of accounting and audit of financial results of forest enterprises in the context of harmonization of national and international standards. Methodology of research. General scientific and special methods of cognition are used In the process of research, in particular: methods of theoretical generalization and comparative analysis – for comparison of international and national standards; methods of analysis and synthesis – for studying the status of accounting and auditing at forestry enterprises; system approach, abstract and logical method – to substantiate proposals for improving the accounting and audit of financial results. Findings. The peculiarities of determining the financial performance of forest enterprises in accordance with national and international standards are revealed during the study. The system of analytical accounts for accounting of incomes and expenses of sales of products, goods, works, services and financial results from operating activities is developed. The method for determination of financial results of forestry enterprises activity, which will enable investors to receive reliable and comparable information for making decisions under the conditions of public and private partnership, is substantiated. “Regulations on carrying out the audit on identified objects at the state enterprise of forestry” are developed in order to improve the efficiency of the functioning of the accounting system and the quality of audit. Originality. The proposals for improving the methodology for accounting for incomes, costs and financial results are determined in the article, which, unlike the existing, provides accounting for analytical accounts in terms of activities of forest enterprises, which will provide users with information on the effectiveness of the activities of the enterprise forestry, woodworking industry, rural farms and hunts to determine the areas of investment. Practical value. The theoretical and methodological provisions of the research have been brought to the level of concrete proposals regarding the transformational procedures for the harmonization of national and international standards at forestry enterprises.
Authors and Affiliations
Larysa Yakymova, Mariana Popadiuk
Keywords
Related Articles
- EP ID EP550354
- DOI -
- Views 78
- Downloads 0
HISTORICAL ASPECTS OF FORMATION OF THE POSTAL SERVICE IN UKRAINE AND ITS INTERACTION WITH THE CUSTOMS
Purpose. The purpose is to investigate the historical aspects of the development of the postal service of Ukraine and characterize its interaction with customs in the part of movement (forwarding) of shipments. Methodol...
STRATEGIES FOR MANAGEMENT OF ENVIRONMENTAL SECURITY OF THE ENTERPRISE
Purpose. The purpose of the article is to develop a strategy for managing the enterprise environmental security of the enterprise. Methodology of research. The article uses methods of analysis and synthesis, grapho-analy...
ORGANIZATION OF PUBLIC PROCUREMENTS FOR IMPROVEMENT OF OBJECTS OF THE FIXED ASSETS ACCORDING TO THE INNOVATIVE APPROACH
Purpose. The aim of the article is to study the organization of public procurement for the improvement of objects of fixed assets under the innovative approach using the electronic system PROZORRO on a concrete example o...
FEATURES PLANNING ACTIVITIES TO ENSURE ECONOMIC SECURITY OF THE ENTERPRISE
Purpose – to study the process of planning for economic security of the enterprise. Methodology of research. Research of the authors are based on scientific concepts and theoretical achievements of domestic and foreign s...
PHARMACEUTICAL SPHERE OF UKRAINE: PROBLEMS OF DEVELOPMENT
Purpose – to prove the basic problems of the pharmaceutical sector of Ukraine, established in today's environment. Methodology of research. To achieve this goal in writing the article uses the following methods: analytic...