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Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ?? ??????????? ?????? ??????: ??????????? ?? ??????????? ??????
Recognition and features of accounting for costs: international and national experiences |
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| Creator |
???????, ?.?.
Melnyk, E.G. |
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| Subject |
???????
?????????????? ????? ????????? ????????? ???? ???? GAAP USA ?(?)?? costs accounting; financial reporting IAS IFRS GAAP USA P(S)A |
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| 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. |
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| Date |
2016-04-05T12:33:47Z
2016-04-05T12:33:47Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2559
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
????
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