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.,
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].
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "