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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CONVERGED ACCOUNT MODEL: LEGAL CONSEQUENCES AND SOCIAL EFFECT FROM INFLUENCE ON OBJECTS OF ACCOUNTING

DOI: XX.XXXXX/XXXXXXXXXXXXX

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LEGENCHUK Sergii – Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Auditing, Zhytomyr State Technological University.

OSTAPCHUK Tetyana – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Audit, Zhytomyr State Technological University.

Annotation

The process of international standardization through clarification of the conceptual-categorical apparatus and definition of such components as unification, harmonization and convergence of accounting systems is studied. The correlation and interrelation of these concepts is established. The problem moments of influence of the international standardization on objects of accounting supervision of land resources in conditions of hybrid war are defined. Negative social effects that arise due to the inconsistency of models of legal systems that appeared in the national accounting system due to the implementation of international standards and influenced the emergence of legal problems related to the provision of social guarantees to combatants who took a direct part in the antiterrorist operation, ensuring its conducting, protection of independence, sovereignty and territorial integrity of Ukraine.

Keywords: international standardization, unification, harmonization, convergence, land resources, hybrid war.

List of references

1. Zhuk, V.M. (2009). Kontseptsiia rozvytku bukhhalterskoho obliku v ahrarnomu sektori ekonomiky [Concept of development of accounting in the agrarian sector of the economy]. Kyiv: NNTs IAE [in Ukrainian].

2. Kapeliushnykov, R.Ya. Ekonomycheskaia teoryia prav sobstvennosty (metodolohyia, osnovnue poniatyia, kruh problem) [The economic theory of property rights (methodology, basic concepts, the range of problems)]. Retrieved from http: http://www.libertarium.ru/l_lib_propkapel [in Russian].

3. Kovalev, V.V. (2004). Fynansovui uchet y analyz: kontseptualnue osnovu [Financial accounting and analysis: the conceptual framework]. Moscow: Finance and statistics [in Russian].

4. Kontseptualna osnova finansovoi zvitnosti [Conceptual framework of financial reporting]. (2010). Retrieved from http: http://zakon2.rada.gov.ua /rada/ show/ 929_009/ paran24#n24 [in Ukrainian].

5. Lehenchuk, S.F. (2017). Bahatovariantnist v bukhhalterskomu obliku: istoryko-teoretychni aspekty [Multivariaтсe in accounting: historical and theoretical aspects]. Zhytomyr: ZhDTU [in Ukrainian].

6. Mykhailyk, S.I. (2017). Otrymannia zemli uchasnykamy ATO: rozvinchannia mifiv [Getting land by ATO participants: solving myths]. Retrieved from http: http:// protokol. com.ua /ua/otrimannya_zemli_uchasnikami_ato_rozvinchannya_mifiv/ [in Ukrainian].

7. Metius, M.R. (1999). Teoryia bukhhalterskoho ucheta [Accounting theory]. Moscow: Audit UNITI [in Russian].

8. Miuller, H. (1996). Uchet: mezhdunarodnaia perspektyva [Accounting: international perspective]. Moscow: Finance and statistics [in Russian].

9. Petruk, O.M. (2005). Harmonizatsiia natsionalnykh system bukhhalterskoho obliku [Harmonization of national accounting systems]. Zhytomyr: ZhDTU [in Ukrainian].

10. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini [On Accounting and Financial Reporting in Ukraine]. (2018, July 16). Retrieved from http: http://zakon2.rada.gov.ua/laws/show/996-14/page

11. Serhieiev, K. (2017). Zemlia dlia ATOshnykiv. Nahorodzhennia tykh, komu ne treba, i kydok potrebuiuchykh [Land for ATOshnikov. Awarding to those who do not need, and a throw of needy]. Retrieved from https://censor.net.ua/blogs/ 1101535/ zemlya_dlya_atoshnikv_nagorodjennya_tih_komu_ne_treba_kidok_potrebuyuchih

12. Skakun, O.F. (2000). Teoryia hosudarstva y prava [Theory of state and law]. Kharkov: Consum [in Russian].

13. Shneidman, L.Z. (2003). Kak polzovatsia MSBO [How to use IFRS]. Moscow: Accounting [in Russian].

14. Most, K.S. (1994). Toward the International Harmonization of Accounting. Advances in International Accounting, 6, 3-14.

15. Nobes, C. & Parker, R. (1995). Harmonization of financial reporting. Comparative International Accounting. London: Prentice Hall International.

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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).