Iryna Nazarova

Ternopil National Economic University · Department of Finance

Introduction. Expansion and improvement of the technology of electronic formation and transmission of accounting data requires a review of the key principles of information processing systems and accounting. Automation of the primary recording of accounting data using modern coding systems is of great importance in this regard. The purpose of the s...

Introduction. The development of modern information and communication technologies, advanced methods of processing and exchanging information aligns with market economy conditions. The possibilities for obtaining information through updated accounting systems are expanding, new methods of information storage using cloud technologies are being appli...

Introduction. Enhancing the technology of accounting and business management information provision necessitates a review of the fundamental principles of electronic data generation and transmission by information processing systems. Significant importance is attributed to automating the primary recording of accounting information using modern encod...

Financial and economic activity is exposed to numerous systemic risks, which are a threat to the financial security of enterprises. The criterion for ensuring financial security is the appropriate level of the company's financial condition. The financial condition of the enterprise is a complex concept and is characterized by the system of indicato...

Introduction. The widespread introduction of modern electronic information and communication technologies into the economy requires a rethinking of the theoretical foundations of accounting. The current accounting methodology, based on the documentation of economic transactions, their reflection on accounts by double entry, balance sheet summarizat...

In modern economy, the format of interaction between counterparties is rapidly changing under the influence of universal introduction of information technology and electronic record-keeping. This ongoing process is developing in conditions of insufficient research on the main characteristics of electronic documents, their essence, and authenticatio...

Introduction. The expansion and permanent improvement of the electronic payments field require a revision of the accounting principles of electronic settlements and improve their information and accounting support.The purpose of the article. The aim of the study is to identify the prospects for digitalization of non-cash payments in business in the...

The aim of the study was to analyze the prospects for further improvement of electronic settlements, digitalization of non-cash payments in business in the international and Ukrainian markets of payment services, information and accounting support of electronic settlements and development of proposals for their improvement. The study used the histo...

Introduction. Digitalization of the market economy creates conditions for minimizing cash payments. The abandonment from cash payments is justified by positive trends in: distancing e-commerce, the use of cashless payment systems and pandemic changes in socio-economic processes. Changes in the cash payments methods require the introduction of accou...

Анотація. Розглядаються питання капіталізації витрат у видобувних галузях як важливого напряму зміцнення економіки, поліпшення матеріального забезпечення добувної та переробної промисловості, джерела наповнення бюджету України. Уточнено основні поняття, що стосуються капіталізації, перетворення витрат в активи підприємства, а також рекапіталізації...

The article looks at the possible consequences of the economic crisis caused by the coronavirus pandemic and the reorganization measures related to the economic recovery from the crisis. First of all, it concerns the reorientation of domestic businesses to the development of the least affected areas of activity by introducing new forms of relations...

The article is devoted to the research of the modern system of electronic document circulation – internal and external. The main aim of the article is to re-search the essence of electronic document circulation, its classification, identifica-tion of advantages and disadvantages of its types. The evolution of legal regulation of electronic document...

The paper considers various interpretations of the essence of equity capital. The concept of equity capital is viewed from the perspective of property as a venture capital, i. e. business property, which does not guarantee profits and dividends, and for which there is no clear schedule of returning funds to investors and shareholders. The most comm...

Розглянуто різні варіанти реорганізаційних перетворень на підприємствах, роль і значення перехідних балансів та інших форм звітності при їх здійсненні. Визначено основні процедури, пов’язані з формуванням такої звітності під час об’єднання, поділу підприємств, набуття ними іншої організаційно-правової форми. Зроблено пропозиції стосовно особливосте...

The interpretation of the term "evaluation" by domestic and foreign scholars considered and comparative characteristics of this concept is given in the article. Actually the author’s definition of the concept is proposed. It can be applied both in terms of sustainable operations and reorganization. It has been justified the need for revaluation of...