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


Issue №: 4 (44)

Published: 2019.08.08
DOI: 10.37128/2411-4413-2019-4

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.

Read about journal


DOI: 10.37128/2411-4413-2019-4-14
PDF Повернутись

LIUBAR Oksana Oleksandrivna - Candidate of Economic Sciences (PhD), Associate Professor of the Chair of Accounting, Vinnytsia National Agrarian University (14 Pervozvannoho Str., Vinnytsia, 21027, e-mail: OsanaL66@ukr.net)


Financial assets are one of the key categories of the financial world. Different segments of the financial market (credit, stock, currency, financial services market) are characterized by different categories of financial assets, the circulation of which mediates the movement of funds both within the country and abroad. Effective movement of financial resources nationally or internationally is performed under involvement of financial assets. As a rule, obtaining or control of financial assets determines the motivation of participants of the financial or commercial transactions. The essence of financial assets as an economic category is revealed. The main characteristics of the financial asset are presented. It is established that financial assets for accounting purposes should be defined as money and their equivalents; long-term and current financial investments; accounts receivables for products (goods), services, bills received; accounts receivable for the purchase of financial investments, accounts receivable under loan agreements. Special attention is paid to the procedure of accounting of financial assets at the enterprises, covering the process from the initial registration of the economic information to reporting. 

Keywords: financial instruments, financial assets, cash, cash equivalents, financial investments, accounts receivable

List of references
  1. Yuriia, S.I. and Fedosova, V.M. (Ed.) (2012). Finansy: pidruchnyk [Finance]. (2nd ed., rev.). Kyiv: Znannia [in Ukrainian].  
  2. Statystychnyi zbirnyk «Diialnist subiektiv velykoho, serednoho, maloho ta mikropidpryiemnytstva za 2017 rik» [Statistical collection «Activities of subjects of large, medium, small and microenterprises 2017»]. Retrieved from: http://www.ukrstat.gov.ua/druk/publicat/kat_u /2018/zb/11/zb_dsp_2017.pdf [in Ukrainian]. 
  3. Natsionalni polozhennia (standarty) bukhhalterskoho obliku [National provisions  (standards) of accounting]. Retrieved from: http://vobu.ua/ukr/documents/ accounting/item/natsionalni-polozhennyastandarti-bukhgalterskogo-obliku?app_ id=24 [in Ukrainian]. 
  4. Mizhnarodni standarty bukhhalterskoho obliku ta finansovoi zvitnosti [International accounting standards and financial reporting]. Retrieved from:  http://vobu.ua/ukr/documents/ accounting/item/mizhnarodnistandarti-bukhgalter skogo-obliku-ta-finansovoji-zvitnosti?app_id=24 [in Ukrainian]. 
  5. Holovko, A.T., Laptiev, S.M. and Kabanov, V.H. (2009). Rynky finansovykh instrumentiv ta yikh infrastruktura: monohrafiia – Markets of financial instruments and their infrastructure. Kyiv: University of Economics and Law «KROK» [in Ukrainian].
  6. Dankevych, A.P. (2009). Finansovi instrumenty: osoblyvosti vyznachennia, klasyfikatsii ta obihu [Financial instruments: features of definition, classification and circulation] Naukovi pratsi NDFI  – Scientific Papers of NDFI, 1(46). 64-74. https://doi.org/10.33763/npndfi [in Ukrainian]. 
  7. Dema, D.I., Abramova, I.V. and Nedilska L.V. (2017). Finansovyi rynok: navch. posibnyk [Financial Market]. D.I. Dema (Ed.). Zhytomyr: ZhNAEU [in Ukrainian]. 
  8. Petrakov, Ya.V. (2016). Finansovi instrumenty: sutnist ta klasyfikatsiia [Financial Instruments: Essence and Classification] Naukovyi visnyk Polissia – Scientific Bulletin Polissia, № 3(7), 235-241 [in Ukrainian]. 
  9. Skorobohatova,V.V. (2012). Bukhhalterskyi oblik ta kontrol monetarnykh aktyviv: problemy teorii ta metodolohii: monohrafiia [Accounting and control of monetary assets: problems of theory and methodology]. Zhytomyr: ZhDTU [in Ukrainian]. 
  10. Instruktsiia pro zastosuvannia Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsii pidpryiemstv i orhanizatsii [Instruction on the application of the plan of accounting for the accounting of assets, capital, liabilities and business operations of enterprises and organizations]. Nakaz Ministerstva finansiv Ukrainy vid 30.11.1999 № 291 – Order of the Ministry of Finance of Ukraine from November, 1999, № 291. [in Ukrainian]. 
  11. Metodychni rekomendatsii shchodo zastosuvannia rehistriv zhurnalno-ordernoi formy obliku dlia silskohospodarskykh pidpryiemstv [Methodical recommendations on the application of registers of journalorder forms of accounting for agricultural enterprises]. Nakaz Ministerstva ahrarnoii polityky Ukrainy vid 04.07.2009  – Order of the Ministry of Agrarian Policy of Ukraine from June 4, 2009, № 390 [in Ukrainian]. 
  12. Metodychni rekomendatsii shchodo zapovnennia form finansovoi zvitnosti, zatverdzheno nakazom Minfinu Ukrainy vid 28.03.13 r. № 433 [Methodical recommendations for filling in the forms of financial statements, approved by the order of the Ministry of Finance of Ukraine of March 28, 2003 No. 433]. (2003, March 28) [in Ukrainian]. 
  13. Van Khorn, Dzh. K. And Vakhovych, Dzh. M. (2008). Osnovy fynansovogo menedzhmenta [Fundamentals of Financial Management]. (12th ed, rev.). Moscow: P.H. Williams [in Russian]. 
  14. Hudzenko, N.M. and Kytaichuk, T.H. (2017). Rol obliku v zabezpechenni ekonomichnoi bezpeky pidpryiemstv [The role of accounting in ensuring economic security of enterprises] Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy. Finance. Management: topical issues of science and practice, 3, 125-134 [in Ukrainian]. 
  15. Kuzminskyi, Yu. (2010). Oblik finansovykh instrumentiv, khedzhuvannia ta finansova kryza – ye zviazok?  [Accounting for financial instruments, hedging and financial crisis - is there a connection?] Visnyk Kyivskoho natsionalnoho universytetu imeni Tarasa Shevchenka. Ekonomika – Bulletin of Taras Shevchenko Kyiv National University. Economy, issue 118, 29-31 [in Ukrainian]. 
  16. Polova, O.L. (2015). Vplyv lohistychnoi systemy na upravlinnia finansovymy potokamy pidpryiemstva  [The influence of the logistics system on the management of financial flows of the enterprise]  Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy. Finance. Management: topical issues of science and practice, 4 (4), 43-49 [in Ukrainian]. 
  17. Hutsalenko, O.O. (2017). Finansovi potoky yak instrument upravlinnia pidpryiemstvamy APK [Financial flows as a management tool of APC] Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky Economy. Finance. Management: topical issues of science and practice, 11, 92-100 [in Ukrainian]. 
  18. Kaletnik, H.M., Danylenko, A.S., Varchenko, O.M.  [et al.] (2013).  Finansovyi menedzhment [Financial Management]. Vinnytsia National Agrarian University. Kyiv: High-Tech Press [in Ukrainian].
All journal issues

About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

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 450 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 "

History of journal:

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)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.