Problems of accounting policy formation on e-business enterprises at Ukraine
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2015, Vol 3, Issue 72
Abstract
The elements of accounting policy have been determined is the article. These elements have been included in e-business enterprises administrative documents of the accounting policies according to its legislation and management needs. The main indicators of e-business activity in Ukraine, Europe and worldwide have been compared. The peculiarities of legal regulation of e-business activity in Ukraine have been defined. The elements of the accounting policy have been evaluated in accordance with legislation and management requirements concerning accounting at e-business enterprises. The development factors of e-business in Ukraine, Europe and the world have been outlined. The basic development trends of e-business enterprises in short-term perspective have been defined. The current legislation concerning e-business activity has been analyzed and a range of factors which slow down e-business in Ukraine has been figured out. The list of accounting policies which are inappropriate for specifying in administrative documents on accounting policy of e-business enterprises has been disclosed. The peculiarities of e-business accounting policy as one of the most difficult scientific problems which cannot be described with the help of existing accounting concepts have been developed. The list of accounting policy elements which should be included in administrative documents on accounting policy of e-business enterprises has been disclosed.
Authors and Affiliations
L. Chyzhevska, Viktoriya Kulyk
Keywords
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