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
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