Security and reserves: accounting aspects
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2019, Vol 3, Issue 3
Abstract
The subject of research is methodical approaches to accounting of the security and reserves of national enterprises. The purpose of the article is to analyze the existing methods of calculation and account of operations concerning the development and use of security and reserves as well to substantiate the ways of their improvement. Methodology of research. The dialectical method of scientific cognition, the methods of analysis and synthesis, comparison and data generalization have been used to solve these problems. Results of research: The interpretation of notions "security" and "reserves" has been generalized as well the methods of calculation and representation in the systems of national and international accounting standards have been analyzed, the focus has been made on the impact of operations of the development and use of security and reserves on the tax object in the corporate profits taxation. Conclusions. Lack of an explicit interpretation of categories, differences in the methods of calculation and representation in the accounting of reserves and security for international and national standards determine the emergence of problematic moments in accounting practice of national enterprises. Some provisions of the regulations, which determine the procedure for development and accounting of the security, require a further revision. It is advisable to introduce the development mechanisms for special types of security, which are used in the accounting practice of developed countries.
Authors and Affiliations
I. I. MALYARCHUK
Keywords
Related Articles
- EP ID EP587559
- DOI 10.5281/zenodo.2678071
- Views 91
- Downloads 0
Analysis of the influence of economic, administrative and social potentials of ICT implementation on the rating positions of Ukraine’s economy in the world
The paper shows the influence of the economic (IT companies, IT staff qualifications, IT freelancers), social (level of information tourist service, provision of population access to information, number of Internet audie...
Opportunities and their implementation to ensure modernization and strengthening of the power supply system in Ukraine based on the experience of European countries
The article analyzes the state and development of power supply systems in the EU and Ukraine, and also presented priorities of modernization of the power supply system based on the experience of European countries.
Methodological grounds for assessment of effectiveness of economic specialization of a country
Subject of study. The subject of the study is theoretical and methodical approaches to determining the level of effectiveness of country’s international specialization. The purpose of the study is to reveal the essence o...
Human Resource Management Audit as a tool of strategic analysis
The paper studies the essence of audit personnel, its role in the internal diagnosis of human resource management is defined. The necessity of developing the application of the staff audit in strategic management is just...
Evaluating the effectiveness of measures improving the quality management system in enterprises
The variant assess the effectiveness of measures to improve the quality management system in enterprises, by the performance evaluation that includes stages in the product life cycle.