Issue №: 4 (32)
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 OF GENETICALLY MODIFIED BIOLOGICAL ASSETS
KOVAL Olena Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Sonyachna Str., e-mail: ostapchukov@meta.ua).
The article analyzes the current state of production of biological assets of GMOs in Ukraine and abroad. The issues of accounting and information provision of management, state and public control over the biological assets of genetically modified forms are considered. The methodology of construction of separate accounting of genetically modified biological assets (HMBA) and the operations of their transformation is developed, ways to improve the P (S) 30 “Biological Assets” and IAS 41 “Agriculture”, which determine the role of agricultural activities in social, natural and environmental factors of human development. It is indicated that it is necessary to create an appropriate coordinating body of state power, which will allow to coordinate activities of certain agencies whose duties will include issues of circulation of genetically modified organisms with the participation of public.
1. Transgenni/GM-kul`tury` u sviti: oglyad za 2011 r. [Transgenic GMOs in the World: 2011 Survey]. (n.d.). propozitsiya.com. Retrieved from http:// propozitsiya.com / ?page=146&itemid=3978. [in Ukrainian];
2. Mykhailov A. P. (2016). Suchasnyi stan ta perspektyvy rozvytku ahrarnoho sektoru ekonomiky Ukrainy [The current state and prospects of the agrarian sector of Ukraine's economy]. Naukovyi visnyk UMO. Seriia : Ekonomika ta upravlinnia - Scientific Bulletin of UMO. Series: Economics and Management, 1. Retrieved from http://nbuv.gov.ua/UJRN/nvumo_2016_1_9 [in Ukrainian];
3. Zakon Ukrainy Pro derzhavnu systemu biobezpeky pry stvorenni, vyprobuvanni, transportuvanni ta vykorystanni henetychno modyfikovanykh orhanizmiv: pryiniatyi 31.05.2007 roku № 1103-V [The Law of Ukraine "On the State Biosafety System for the Establishment, Testing, Transport and Use of Genetically Modified Organisms from May 31 2007 [in Ukrainian];
4. O.I. Meniv Aktual`ni pravovi py`tannya vy`kory`stannya GMO u rosly`nny`cztvi v Ukrayini ta YeS [Actual legal issues of GMO use in crop production in Ukraine and the European Union]. Naukovy`j visny`k Nacional`nogo universy`tetu bioresursiv i pry`rodokory`stuvannya Ukrayiny` - Scientific herald of the National University of Bioresources and Nature Management of Ukraine, 218, 76-83 [in Ukrainian];
5. Ostapchuk O.V. (2010). Vidobrazhennya v obliku biologichny`x akty`viv z genety`chno mody`fikovany`my` organizmamy` [Reflection in the accounting of biological assets with genetically modified organisms] Retrieved from http:// www. nbuv. gov. ua / portal / Chem _ Biol / Agroin /2010_7-9 / OSTAPChUK. Pdf [in Ukrainian];
6. Hryhorova M. (2015). Derzhavnyi kontrol za obihom henetychno modyfikovanykh orhanizmiv pry vyrobnytstvi silskohospodarskoi produktsii v Ukraini [State control over the circulation of genetically modified organisms in the production of agricultural products in Ukraine] Efektyvnist derzhavnoho upravlinnia - Effectiveness of public administration: collection of scientific works of the Lviv regional institute of public administration of the National Academy of Public Administration under the President of Ukraine (Vols. 43), (pp. 176- 183). Lviv. [in Ukrainian];
7. Oficijny`j sajt Derzhkomstatu Ukrayiny` [Official site of the State Statistics Committee of Ukraine]. www.ukrstat.gov.ua. Retrieved from http://www.ukrstat.gov.ua. [in Ukrainian];
8. Koval O.V. (2009). Biolohichni aktyvy z HMO – novi obiekty obliku v silskomu hospodarstvi [Biological assets from GMOs are new accounting objects in agriculture] Efektyvna ekonomika - Effective economy. Retrieved from Rezhym dostupu: http:// www.m.nayka.com.ua/?op=1&j=efektyvnaekonomika&s =ua&z=2745. [in Ukrainian];
9. Maksymova V. F. (Eds.). (2013). Bukhhalterskyi oblik. Chastyna 2: navchalnyi posibnyk [Accounting . Part 2: Tutorial]. Odessa : ONUE. [in Ukrainian];]
10. Krupka Yu.M. (2006). Ahrarne pravo Ukrainy [The agrarian law of Ukraine]. Navch. posib. dlia dystantsiinoho navchannia - Tutorial for distance learning. Malysheva N. R. (Ed.). Kiev: University «Ukraine» [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
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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
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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”.
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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. "
