Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 4 (32)

Published: 2018.05.23

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
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.

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ACCOUNTING OF GENETICALLY MODIFIED BIOLOGICAL ASSETS

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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).

Annotation

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.

Keywords: biological assets, biological transformations, accounting of genetically modified biological assets, industry standards of accounting, evaluation, methodology.

List of references

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].

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About the journal

Topics of 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

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

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).