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


Issue №: 1 (29)

Published: 2018.01.30

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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KANTSEDAL Nataliya – Candidate of Economic Sciences, Associate Professor of the Accounting Department, Poltava State Agrarian Academy (36003, Poltava, 1/3 Skovoroda Str., e-mail: kantua@ukr.net).


The main provisions of the formation of accounting information on biological assets and agricultural activities on the basis of the institutional approach are disclosed. The methodological component of the organization of accounting for such assets is detailed, and the possibilities of applying professional judgment as a means of identifying alternative options for implementing the enterprise's accounting policy with respect to biological assets and agricultural activities are indicated.

On this basis, the structure of the main provisions of accounting policy is presented, taking into account the variability of its content, due to the differences in the norms of IAS 41 “Agriculture” and Ukrainian Accounting Standard 30 “Biological assets”. It includes the following components: 1) accounting classifications and the recognition of biological assets as accounting objects; 2) methods for assessing biological assets; 3) use of appropriate accounts; 4) the procedure and methods for calculating depreciation; 5) expenses and incomes of agricultural activities; 6) reflection of indicators on biological assets and agricultural activities in financial statements.

The proposed model of formation of accounting policy allows for the most efficient “import” of the conditions of the activity of a specific entity and the ensuring a qualitative accounting reflection of information on biological assets and agricultural activities, corresponding to economic interests, requirements and requests of the maximum set of institutions.

Keywords: globalization, institutional modeling of development of accounting systems, agricultural activities, biological assets, biotransformation, institutions, accounting policy, professional judgment.

List of references

1. Zhuk V. M. Instytutsionalʹnyy pidkhid do rozvʺyazannya problem bukhhaltersʹkoho obliku v Ukrayini / V. M. Zhuk // Finansy Ukrayiny. – 2009. – № 7. – Рр. 100-113.

2. Oblik silʹsʹkohospodarsʹkoyi diyalʹnosti. Navchalʹnyy posibnyk / Za red. Zhuka V. M. – K.: Vydavnytstvo TOV “Yur-Ahro-Vesta”, 2007. – 368 p. 3. Zhuk V.M. Ínstitutsíonal'na teoríya bukhgalters'kogo oblíku: vídpovíd' na vikliki suchasností / V.M. Zhuk // Bukhgalters'kiy oblík í audit. – 2015. – № 8-9. – Pр. 14-23.

4. Zhuk V. M. Predmet ta obʺyekty bukhhaltersʹkoho obliku silʹsʹkohospodarsʹkoyi diyalʹnosti / V. M. Zhuk // Problemy teoriyi ta metodolohiyi bukhhaltersʹkoho obliku, kontrolyu i analizu. Mizhnarodnyy zbirnyk naukovykh pratsʹ. – Seriya: Bukhhaltersʹkyy oblik, kontrolʹ i analiz. – Vypusk 2 (17). – Zhytomyr: ZHDTU, 2010. – Pр.100-105.

5. Lehenchuk S. F. Bahatovariantnistʹ v bukhhaltersʹkomu obliku: istoryko-teoretychni aspekty / S.F. Lehenchuk. – Zhytomyr : ZHDTU, 2017. – 204 p.

6. Polozhennya (standart) bukhhaltersʹkoho obliku 30 “Biolohichni aktyvy” [Elektronnyy resurs] : Nakaz Ministerstva Finansiv Ukrayiny vid 18.11.2005 r. № 790. – Rezhym dostupu: http://zakon2.rada.gov.ua.

7. Levchenko Z. M. Formuvannya oblikovoyi polityky shchodo vytrat silʹsʹkohospodarsʹkoyi diyalʹnosti / Z. M. Levchenko // Naukovi pratsi Poltavsʹkoyi derzhavnoyi ahrarnoyi akademiyi. Vypusk 1(10) – Poltava: PDAA, 2015. – Pр. 184-189.

8. Rohoznyy S. Biolohichni aktyvy: oblik biotransformatsiyi ta vrozhayu [Tekst] / S. Rohoznyy, O. Karpachova // Vse pro bukhhaltersʹkyy oblik. – 2017. – № 70. – P. 24-28.

9. Mizhnarodnyy standart bukhhaltersʹkoho obliku 41 “Silʹsʹke hospodarstvo” IASB [Elektronnyy resurs] : Standart, Mizhnarodnyy dokument vid 01.01.2012. – Rezhym dostupu: http://zakon2.rada.gov.ua.

10. Metodychni rekomendatsiyi z bukhhaltersʹkoho obliku biolohichnykh aktyviv [Nakaz Ministerstva finansiv Ukrayiny №1315 vid 29.12.2006 r. ]: [Tekst] // Vse pro bukhhaltersʹkyy oblik. – 2017. – № 69. – Pр. 49-66.

11. Rohoznyy S. Oblik bioaktyviv za MSFZ: rozkryvayemo informatsiyu u finzvitnosti [Tekst] / S. Rohoznyy, O. Karpachova // Vse pro bukhhaltersʹkyy oblik. – 2017. – № 80. – Pр. 9-12.

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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 250 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)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "