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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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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