Iryna Zhurakovska

• PhD
• Lutsk National Technical University

The purpose of the study is to summarise the requirements for VAT taxation of services in foreign economic activity in order to form algorithms for reflecting transactions in accounting and information systems, and to audit such transactions. The article analyses the procedure for accounting for exports and imports of services from the point of vie...

The article describes the peculiarities of accounting for the cost of international freight transportation. The purpose of the article is to generalize the cost accounting experience and develop proposals for improving the pricing algorithm under different conditions. The results of the study are based on questionnaire data of 20 enterprises and en...

The purpose of the research is to identify trend topics of scientific research of accounting in Ukraine and to develop a methodology for assessing the relevance of research. To assess the relevance of research topics, we undertook the study in three phases:1) comparison of research topics in Ukraine and Germany using analytical methods; 2) study of...

Every year, the cryptocurrency is more active in the global financial mar�ket, offering users more convenient and cheaper terms of payment. In addition, it allows you to receive financial income, makes it more and more competitive in the electronic money market. Over the past decade, it is cryptocurrency that has provided the largest 463 increas...

Метою дослідження є оцінка компетентності бухгалтерів в Україні шляхом підтвердження чи спростування двох гіпотез. Перша: професійний досвід бухгалтера позитивно впливає на професійну компетентність бухгалтера, а отже і на стан обліку, для оцінки компетентності можна орієнтуватись на професійний стаж роботи. Друга: на великих підприємствах працюють...

The research was directed to confirming or disproving the hypothesis that increasing tax pressure on the forest industry encourages the irrational use of forest resources to cover tax payments. The purpose of the study is to develop a methodology for identifying the impact of taxes on the activities of forest enterprises in Ukraine, social and natu...

The purpose of the article is to study the status of accounting and taxation of the sole entrepreneurs’ activity worked under the rules of a general system and to develop proposals for its unification and regulation. The actual issues of accounting and taxation of sole entrepreneurs in the general system are disclosed. The analysis of the number...

The article analyzes changes in accounting, taxes, audits that are related to solving environmental problems in the world. The chronology of changes and prospects for further development of accounting have been constructed. The introduction of an ecological balance for accounting is proposed Researches rotined that directions of development of e...

The authors conducted a study aimed to identify the role of «Big Four» («Big 4») audit firms in the public procurement market in Ukraine.The purpose of the article is to answer the questions: whether Ukraine is in a general trend of most countries in the concentration of audit market; what is the share of revenues of the «Big Four» audit firms in t...

In small and medium-sized businesses, the vast majority of the entire officially employed able-bodied population of the country is employed. The number of employed people, small and medium enterprises, external factors have a significant influence, which depend on measures implemented by state authorities to stimulate the development of small and...

Accounting for land is characterized by the presence of various options for displaying it, depending on the purpose. In Ukraine, under the terms of the moratorium on the sale of agricultural land, the implementation of the requirements of IFRS 16 “Lease”, which provides for the balance of leased land, is relevant. Their balance accounting will ensu...

Lending against the pledge of future crops is one of the main ways of using agrarian receipts. The authors propose enhanced understanding of the necessity of introducing agricultural receipts as a modern tool. The article provides detailed characteristics of possible financial tools intended to be used in agrarian business. Agricultural payments ar...

The article is devoted to the disclosure of actual problems of accounting in forestry enterprises, because the forestry executes the important ecological, economic, political and social functions. The purpose of the study is to identify the problems of accounting in forestry enterprises and justify the directions for their solution. The branch feat...

The article is aimed at exploring the theoretical and practical problems of accounting the coverages of payments to employees and developing on this basis ways of addressing them. An analysis of both the international and the national accounting standards, practices of domestic enterprises, as well as scientific works of scientists, has helped to i...

У монографії розкрито науково-методологічні та практичні підходи до обліку активів підприємства постіндустріальної економіки. Досліджуються питання визнання, оцінки, документування, обліку та контролю активів підприємства, які мають інноваційний характер. Проаналізовано вплив впровадження міжнародних стандартів фінансової звітності в Україні на об’...

The article discussed and analyzed the requirements of international financial reporting standards for disclosure and evaluation of future events. Selected objects of accounting, assessment of which involves the study of future operations, income and prepaid expenses, Contingent Liabilities and Contingent Assets. Depending on the time period, the a...

Accounting and Finance, № 1 (63)' 2014 The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the analysis, more th...