The article investigates ways to improve the effectiveness of exchange control as an indispensable element of creating systems of financial control. Continue reading
Category Archives: №175
I. Derun, PhD in Economics, Assistant Taras Shevchenko National University of Kyiv, Kyiv, Ukraine CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT
The paper deals with essence and importance of corporate social reporting in the management of business entity management. Continue reading
N. Dorosh, Doctor of Science (Economics), Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine THE DEVELOPMENT OF AUDIT ACTIVITY IN UKRAINE FOR THE EUROPEAN INTEGRATION PROCESSES
The author in the article analyzes the audit activity in Ukraine and the main directions of audit and audit services. Continue reading
B. Zasadnyi, PhD in Economics, Associate Professor Taras Schevchenko National University of Kyiv, Kyiv, Ukraine FORMATION OF THE ENTITY’S ACCOUNTING POLICIES WITH REGARD TO RELATED PARTIES
The article solved the problem concerning the development and practical application of accounting policies with regards to related parties. Continue reading
N. Ignatovych, PhD in Economics, Associate Professor, V. Gura, PhD in Economics, Assistant Taras Shevchenko National University of Kyiv, Kyiv, Ukraine CREATIVE ACTIVITY MOTIVATION IN PHILOSOPHY OF ECONOMY PARADIGM
The features of person’s creative activity as powerful energy source are considered for economy development. Continue reading
T. Melnik, PhD in Economics, Associate Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine INCOME (EARNINGS) INDEXATION OF ENTERPRISE EMPLOYEES: ACCOUNTING AND CONTROL
The article defined income of employees subject to indexation considered method of calculating CPI for indexation features reflected in Continue reading
S. Mishchenko, Doctor of Sciences (Economics), Associate Professor University of Banking, Kyiv, Ukraine THE ECONOMIC ESSENCE OF THE PROCESS OF MONETIZATION AND ITS ROLE IN ENSURING ECONOMIC DEVELOPMENT AND STABILITY OF THE FINANCIAL SYSTEM
In the article it is researched the economic essence of the process of monetization of the economy, defined key indicators, principles of management, methods and tools of the impact of monetization on stimulation the economic growth, outlined the main tasks of the process of monetization, its object and subject, aspects and the basic preconditions of effective management of the process of monetization of the domestic economy. Continue reading
S. Naumenkova, Doctor of Sciences (Economics), Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine, K. Tsytsyk, Researcher State Educational Scientific Institution “Academy of Financial Management”, Kyiv, Ukraine THE EFFECTIVENESS OF PRUDENTIAL BANKING SUPERVISION: PECULIARITIES OF METHODICAL APPROACHES
Іn the article the theoretical fundamentals of the prudential banking supervision effectiveness and substantiation of approaches to calculation of the integral indicator of supervisory system compliance with the Basel Committee Core Principles were investigated. Continue reading
F. Haloul, PhD student Taras Shevchenko National University of Kyiv, Kyiv, Ukraine SUMMARY OF EXPENSES AS ECONOMIC AND ACCOUNTING ANALYTICAL CATEGORIES
The evolution of the interpretation of the term “cost” is shown understanding of the essence of categories “costs”, “expenses”, “production costs” as the representatives of ancient philosophy, and representatives of various economic trends: classical political economy, Marxist theory, neoclassical, institutionalism and neo-institutionalism. Continue reading
V. Shvets, Doctor of Sciences (Economics), Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS
With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. Continue reading