Issue №: 8 (48)
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.
LEGAL PROVISION FOR EXPENDITURE ON PRODUCTION OF AGRICULTURAL PRODUCTS IN UKRAINE
ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor, Vinnytsia National
Agrarian University (21008, Vinnytsia, Soniachna Str., 3, e-mail: jana_2006@ukr.net).
MELNYK Olha – PhD student at the Department of Accounting and taxation in economic sector
Vinnitsa National Agrarian University (21008, Vinnitsa, 3 Soniachna str., e-mail:
olgamelnyk24@gmail.com)
The article deals with the legal documents, which are the basis for determining the key principles of
accounting cost reflection. The priority norms of the legislative acts are determined in the course of
practical accounting of expenses for agricultural production. The main levels of regulatory accounting in
Ukraine are highlighted. It is stressed that if the rules of one legislative act contradict the rules of another,
the priority belongs to the highest level of structure. It is noted that in the current normative base there
are differences in the field of cost accounting. Significant is the difference in the recognition of costs in the
initial valuation of assets (valuation of assets at historical or fair value) and the non-compliance with the
components of the cost of biological conversion (the costs associated with biological transformations can
not include income from the initial recognition of biological assets and agricultural products) .
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bukhhalterskoho obliku v Ukraini. [Research and analysis of levels of regulatory accounting in Ukraine]
Elektronnyi repozytarii Natsionalnoho tekhnichnoho universytetu «Kharkivskyi politekhnichnyi instytut»
(eNTUKhPIIR) – Electronic Repository of Kharkiv Polytechnic Institute, National Technical University.
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natsionalnoho universytetu imeni V.O. Sukhomlynskoho – Global and national problems of economy.
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