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.
CONVERGED ACCOUNT MODEL: LEGAL CONSEQUENCES AND SOCIAL EFFECT FROM INFLUENCE ON OBJECTS OF ACCOUNTING
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.
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.
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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.
About 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
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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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.
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
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- adherence to editorial ethics.
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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.
