Record Details

???????? ?? ??????????? ?????? ??????: ??????????? ?? ??????????? ??????

Електронний архів Житомирського державного технологічного університету

View Archive Info
 
 
Field Value
 
Title ???????? ?? ??????????? ?????? ??????: ??????????? ?? ??????????? ??????
Recognition and features of accounting for costs: international and national experiences
 
Creator ???????, ?.?.
Melnyk, E.G.
 
Subject ???????
?????????????? ?????
????????? ?????????
????
????
GAAP USA
?(?)??
costs
accounting; financial reporting
IAS
IFRS
GAAP USA
P(S)A
 
Description ?????????????? ??????? ?????????? ?????????, ??? ????????? ?? ??????????? ??????????????? ?????? ?? ???????????? ?? ?????????? ?????? ?? ?????????????? ???????????? ???? ?????? ?? ?????? ?? ???????? ???????? ??????? ???????????? ?????????? ??????????, ?? ????? ?????????? ???????????? ?????????? ??????????? ?????????? ?????????? ?? ????????? ?? ???? ?????? ??????????? ?????????????? ???????. ????????, ?? ????????? ????????? ??????? ???????????? ????. ????????? ??????????? ???????? ?? ?????? ?????? ?????????? ?? ???????????? ?? ???????????? ?????????????, ?????????? ??????????? ?????????? ????????? ?? ??????? ???????????? ?????????? ?????????? ???? ?????? ?????????? ?? ????, ???? (??????????? ?????????? ??????????????? ??????, ??????????? ?????????? ?????????? ?????????), GAAP USA (????????????????? ????????? ??????????????? ?????? ???). ???????????? ??????????? ? ??????????? ????????????? ??????????? ??????? ??????????????? ?????? ? ?????????? ????????? ? ??????? ?????? ?? ????? ?? ???????????? ?? ?? ?????????? ?????? ???????????? ?? ??????????? ?????, ?????????? ?????????? ??????? ?????????? ?????????? ?? ????? ????????????.
The article analyzes the current economic trends, affecting the
organization of company?s accounting and determining the requirements for
information support to costs as one of the most important requests of users
for financial information, and this enables the reliable determination of
financial results and provides efficient managementdecision on its basis. It
has been identified that the large investors of Ukraine apply IFRS. The
features of recognition and accounting for costs in accordance with
international and national laws have been identified; the feasibility of
reporting and providing users with financial information on the costs
according to IAS, IFRS (International Accounting Standards, International
Financial Reporting Standards), GAAP USA (Generally Accepted
Accounting Principles USA) have been considered. The characteristics and
prospects of transformation of the national system of accounting and
financial reporting about costs towards harmonization and as a precondition
for enterprise?s releases in the international market, the formation of the
required quality financial information by the request of users have been
grounded.
 
Date 2016-04-05T12:33:47Z
2016-04-05T12:33:47Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2559
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????