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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ??????? ???????????? ????????: ??????? ????????????
Accounting and the System of National Accounts: Ways of Harmonization
 
Creator ??????, ??????? ??????????
Travin, V.V.
 
Subject ??????? ??????????????? ??????
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accounting system
system of national accounts
institutions
goodwill
internal goodwill
harmonization
macroeconomic significance of accounting
 
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Ways of harmonization of accounting and system of national accounts in the part of
providing social and economic reproduction management have been researched and
theoretically grounded with the aim of working out practical recommendations towards
their performance.
The macroeconomic significance of accounting has been determined through the
characteristic of its gnoseological possibilities which lie in the basis of harmonization of
accounting and system of national accounts in the part of reflecting the elements of
national wealth on micro- and macrolevels.
It has been characterized the ways of harmonization of accounting and system of
national accounts, which lie in accounting submission to the execution of the cost concept
of company management as well as in the application of the unified approaches towards
the assets classification, improving the clauses of organization and methods of accounting
for internal goodwill as the element of social capital which is one of the main components
of national wealth. This will enable to increase the quality and completeness of the
macroeconomic processes characteristic by the system of national accounts through the
evaluation of national wealth as well as to determine the degree of enterprise?s integration
into the system of social and economic relations.
 
Date 2016-02-24T09:03:16Z
2016-02-24T09:03:16Z
2010-01-19
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1282
 
Language uk
 
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