MODERN ORGANIZATION OF ACCOUNTING ACCOUNT IN CONDITIONS OF INTEGRATION TO INTERNATIONAL STANDARDS
Journal Title: Бізнес-навігатор - Year 2018, Vol 6, Issue 49
Abstract
With the conditions for the transition to a post-industrial economy, Ukraine faced numerous problems and, therefore, it is necessary to develop new types of relations between economic entities that are convenient and beneficial for both parties. This is a modern paradigm of relations between those who have financial resources and those who can properly and skillfully dispose of these financial resources. The purpose of the article is to study the role of the profession of accountant in the current conditions of conducting both international and domestic business. The main task in the field of studying the paradigm of accounting should be not only the study of accounting and analytical operations, financial reporting, reflection of the results of economic activity, but also the finding of the institutional difference between the theoretical and practical side of the behavior of economic entities. An important concept in the formation and development of a highly effective institutional accounting environment is increasingly the concept of economic management of the enterprise. The results of the research are an analysis of the modern international and domestic market of the economy, its principles of functioning, as well as the conditions for the integration of national accounting standards and reporting in accordance with international standards. Identified problem tasks and issues that require an early solution. All stakeholders, such as shareholders, investors, employees of the accounting department of the company, creditors, other internal and external users of the company, should deal with these problems. Uniform standards for key economic concepts and separate accounting are required.
Authors and Affiliations
A. V. Grylits’ka
Keywords
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