Issue №: 8 (36)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ACCOUNTING INFORMATION AND ITS QUALITATIVE CHARACTERISTICS RESPECTIVELY TO THE ACCOUNTING STANDARDS
PODOLIANCHUK Olena – Candidate of Economic Sciences, Associate
Professor, Head of the Department of Accounting and Taxation in the Fields of the
Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str.,
(e-mail: podolianchuk_l@i.ua).
The economic activity of business entities is summarized in the accounting system. The article
describes the content of the main management functions in order to distinguish one of the most
important one – accounting, as a source of information support for making sound decisions. The main
tasks of accounting ar e singled out. The economic essence of the concepts of “information”,
“accounting information” and scientific opinions about their classification features is investigated.
The qualitative characteristics of the accounting information (appropriateness, truthfulness,
comparability, comprehensibility, timeliness, possibility of verification) are revealed in the part of the
requirements for the formation of financial statements. A comparison of accounting information
properties according to national accounting standards and the Conceptual framework of financial
reporting in international practice has been conducted. The opinion that the basis of the accounting
information is its usefulness in the enterprise management system is expressed.
1. Podolyanchuk O.A. (2010) Accounting for incomes of agricultural enterprises:
monograph [Accounting for agricultural enterprises income: monograph]. Vinnytsia: Ed. of
PE TD “Edelveis and K”, 276 p. [in Ukrainian].
2. Pro informatsiiu [About information]: Law of Ukraine dated 02.10.1992 №2657-ХІІ. ‒ Access mode: http://zakon3.rada.gov.ua/laws/show/2657-12.
3. Ershov N.Yu. (2014) Yakist oblikovoi informatsii: metodychnyi pidkhid do
otsiniuvannia [Quality of accounting information: methodical approach to evaluation].
Current problems of the economy, 8 (158), Pp. 368-374 [in Ukrainian].
4. Golianchuk N.V. (2016) Formuvannia oblikovoi informatsii ta yii yakisni
kharakterystyky [Formation of accounting information and its qualitative characteristics]. Social
economy, 1, Pp. 104 - 110. Retrieved from: http://nbuv.gov.ua/UJRN/se_2016_1_15 [in Ukrainian].
5. Zholner I.V. (2012) Finansovyi oblik za mizhnarodnymy ta natsionalnymy
standartamy: navch. posib [Financial accounting according to international and national
standards: training. Manual], K .: Center for Educational Literature, 368 p. [in Ukrainian].
6. Budko O.V. (2015) Klasyfikatsiia oblikovo-analitychnoi informatsii z metoiu
informatsiinoho zabezpechennia upravlinnia stalym rozvytkom pidpryiemstva [Classification
of accounting and analytical information for the purpose of information management of
sustainable development of the enterprise]. Innovative economy, 1, Pp. 201-207 [in Ukrainian].
7. Farion V. and Farion T. (2013) Rol oblikovoi informatsii v systemi upravlinnia
bankom [The role of accounting information in the bank management system]. Journal of
the European Economy, Vol. 12, 1, Pp. 96-108 [in Ukrainian].
8. Zasadnyi B.A. (2016) Kompleksne otsiniuvannia yakosti oblikovoi informatsii
[Integrated assessment of the quality of accounting information]. Global nd national
problems of the economy, Issue 11, Pp. 849-853 [in Ukrainian].
9. Pravdyuk N.L. and Pravdyuk M.V. (2016) Yakist oblikovoi informatsii: sutnist ta
metodyka otsinky [Quality of accounting information: the essence and methodology of
evaluation]. Accounting and finance, 2 (72), Pp. 57-642 [in Ukrainian].
10. Omelynskaya I. (2016) Oblikova informatsiia: ekonomichna sutnist ta kryterii
yakosti [Accounting Information: Economic Essence and Quality Criteria]. Bulletin of the
Ternopil National Economic University, 3, Pp. 131-141 [in Ukrainian].
11. Plakhtiy T.F. (2015) Teoretychni aspekty otsinky yakosti oblikovoi informatsii
[Theoretical aspects of the assessment of the quality of accounting information] Scientific
Bulletin of the International Humanitarian University. Series: Economics and
Management, 12, Pp. 262-265 [in Ukrainian].
12. Maruschak L. and Pavlikivska O. (2015) Kontseptualni osnovy formuvannia
informatsiinykh potokiv stratehichnoho upravlinskoho obliku [Conceptual bases of
formation of information flows of strategic administrative accounting]. Socio-economic
problems and the state, 2 (13), Pp. 237- 244. Retrieved from:
http://sepd.tntu.edu.ua/images/stories/pdf/2015/15mlasuo.pdf [in Ukrainian].
13. National Accounting Standard (Standard) 1 "General Requirements for Financial
Statements". Order of the Ministry of Finance of Ukraine dated February 7, 2013, №73.
Retrieved from: http://zakon3.rada.gov.ua/laws/show/z0336-13 [in Ukrainian].
14. Conceptual basis of financial reporting: Concept issued by the Board of
International Accounting Standards as of September 1, 2010. Retrieved from:
http://zakon2.rada.gov.ua/laws/show/929_009 [in Ukrainian].
About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
