Problems of the Accounting of Economic Operations in the Context of European Integration of Ukraine
Journal Title: Бізнес Інформ - Year 2014, Vol 11, Issue 0
Abstract
In the article problems of the accounting of economic operations in the context of the European integration of Ukraine are considered. Use of international standards in the domestic enterprises is analyzed. The analysis showed that the accounting should be corrected and modifications should be made in order to conform with international standards. Modifications in accounting would bring along changes in the formation and training of qualified accounting professionals. The transition of the Ukrainian accounting to international standards should be an important element of the integration of Ukrainian economy into the European and world economy. The problem of social responsibility towards the society in the context of accounting is, that in the developed countries of Europe the results of enterprise activity aim to support and benefit the territorial community. But in Ukraine, certain segments of the population are situated outside the equitable distribution, and there is no mention of real social partnership between business and society. The problem of determining the fair value of enterprises and their financial statements was analyzed. Assessment of the fair value is a tool for increasing the capitalization of enterprise, as it allows to significantly raise the value of the assets, and therefore the value of the owner capital. In the context of the accounting, attention is drawn to issues of moral damage to business owners from the financial fraud of the hired managers, resulting in undue overstatement of income.
Authors and Affiliations
Andrii Makurin
Keywords
Related Articles
- EP ID EP122006
- DOI -
- Views 94
- Downloads 0
Increase of Energy Efficiency in Infrastructure Branches of the Region as a Basis of the Process of Modernisation
The article shows the increasing role of formation of the foundation of energy efficient technologies in infrastructure sectors of the region as one of the basic elements of the process of modernisation of the country ec...
Theoretical Bases of the Conception of Residual Profits and its Use as a Tool for Behavior Controlling
The main aim of this article is to explore the theoretical bases of the concept of residual profit and characteristics of its use as a tool for behavior controlling in the enterprise. The essence of indicator and key asp...
Methodical Grounds of Detection of Poles of Development and Points of Increase as Prerequisites of Formation of Agro-industrial Clusters
The article describes the author's approach to development of methods of detection of poles of development and points of increase of production of agricultural products as the raw material base for formation of agro-indu...
Transformation of Objects of Accounting in Budget Funded Institutions in the Context of Modernisation of Accounting in the State Sector
The article is devoted to consideration of main changes that would take place in accounting system in budget financed institutions after introduction of National Regulations (standards) of accounting in the state sector....
Planning of Noncompetitive Multibarrel Alliance in Power Engineering
Possibilities and strategic reference-points of modernization of industry are considered within the framework of new organizational form - alliance.