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Features of accounting and reporting of fixed assets of an enterprise in the conditions of IFRS application
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Bibliographic description of the article for the citation:

. Features of accounting and reporting of fixed assets of an enterprise in the conditions of IFRS application//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/economy/2022/2/07-7/

Annotation: The article examines the theoretical issues of accounting and reporting of fixed assets of an enterprise in the context of the application of IFRS. The essence of fixed assets of the enterprise is determined. The normative-legal support of accounting and reporting of fixed assets of an enterprise in terms of the application of IFRS has been studied. It was revealed that in the rules of accounting and reporting of fixed assets of an enterprise there are differences between Ukrainian and international standards, which can lead to problems of transferring the reporting of an enterprise into a form that meets international standards. Therefore, special attention in the article is devoted to improving the accounting system for fixed assets at the enterprise in the context of the application of IFRS.

Keywords: accounting accounting and reporting of fixed assets fixed assets initial accounting of fixed assets international financial reporting standards бухгалтерський облік міжнародні стандарти фінансової звітності облік і звітність основних засобів основні засоби первинний облік основних засобів
Categories: Economy
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Economic sustainability in Balkan region
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. Economic sustainability in Balkan region//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/economy/2022/2/06-8/

Annotation: The main problems and their solutions for economic growth in the Balkan region are investigated.

Keywords: apparatus improvement economic sustainability medical sector reform monetary development Southeastern Europe
Categories: Economy
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The influence of climate change on the activity and features of the development of micro-organisms
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. The influence of climate change on the activity and features of the development of micro-organisms//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/biology/2022/2/05-8/

Annotation: Many factors are known to influence the development of microorganisms, such as progress in plant and animal husbandry and industrialization in cities, but this article will consider climate change as a factor in the development and activity of microorganisms.

Keywords: climate change ecosystems global warming microorganisms pathogens глобальне потепління глобальное потепление екосистеми зміна клімату изменение климата микроорганизмы мікроорганізми патогени патогены экосистемы
Categories: Biology
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Розробка імітаційної моделі адміністрування для системи надання Інтернет послуг за допомогою Wi-Fi
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Bibliographic description of the article for the citation:

. Розробка імітаційної моделі адміністрування для системи надання Інтернет послуг за допомогою Wi-Fi//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/information-technology/2022/2/04-7/

Annotation: (Українська) В ході роботи були дослідженні особливості налаштувань мережевого обладнання для вдосконалення роботи мережі.

Keywords: LAG Omada SDN PoE Wi-Fi комутатор маршрутизатор мережа точка доступу
Categories: Information technology
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Механізм забезпечення конкурентоспроможності підприємства в карантинних обмеженнях
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and . Механізм забезпечення конкурентоспроможності підприємства в карантинних обмеженнях//Science online: International Scientific e-zine - 2022. - №2. - https://nauka-online.com/en/publications/economy/2022/2/03-7/

Annotation: (Українська) Описано механізм забезпечення конкурентоспроможності підприємства в карантинних обмеженнях. Приведена схема механізму забезпечення конкурентоспроможності підприємства та впливу пандемії на конкурентоспроможність.

Keywords: карантинні обмеження конкурентоспроможність механізм забезпечення конкурентоспроможності пандемія
Categories: Economy
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Cost management of industrial enterprises under conditions of structural modernization
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. Cost management of industrial enterprises under conditions of structural modernization//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/14-12/

Annotation: The article provides a theoretical analysis of the costs on the enterprise, in particular, examines their structural elements, which is a prerequisite for building an effective cost management system of economic entities. Methods of formation and control over the implementation of costs are determined. The analysis of the cost structure of the industrial enterprise is carried out and the ways for their optimization are offered.

Keywords: cost management cost management concept cost management entities costs responsibility center витрати затраты концепция управления затратами концепція управління витратами суб’єкти управління витратами субъекты управления затратами управление затратами управління витратами центр відповідальності центр ответственности
Categories: Economy
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Financial leasing of title and non-title structures
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. Financial leasing of title and non-title structures//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/13-11/

Annotation: The article examines essence and features of financial leasing, defines the concept of title and non-title structures, the specifics of the use of financial leasing in construction, which is carried out at the expense of state funding, have been clarified, assesses the need and benefits of using financial leasing for title and non-title structures.

Keywords: financial leasing temporary structures title and non-waste structures тимчасові споруди титульні і нетитульні споруди фінансовий лізинг
Categories: Economy
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Peculiarities of taxation of small business entities in Ukraine and ways of its optimization
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Bibliographic description of the article for the citation:

. Peculiarities of taxation of small business entities in Ukraine and ways of its optimization//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/12-12/

Annotation: (Українська) У статті розглянуто особливості оподаткування діяльності суб’єктів малого підприємництва в Україні, умови використання спрощеної системи оподаткування та розроблено рекомендації щодо шляхів оптимізації оподаткування діяльності малого бізнесу в Україні.

Keywords: єдиний податок загальна і спрощена система оподаткування суб’єкти малого підприємництва
Categories: Economy
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Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS
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Bibliographic description of the article for the citation:

. Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/11-13/

Annotation: The article highlights the areas of application of professional judgment of the accountant in the formation of accounting policies under International Financial Reporting Standards. According to the results of the analysis of normative and legal regulation of professional judgment, it is established that the current legislation does not set limits on the application of professional judgment in the formation of accounting policies under IFRS. To solve this problem, a model of professional judgment is proposed, which includes assessment of the competence of accounting staff, risk assessment of internal and external environment. The article pays special attention to the analysis of the variability of legislation and clarifying the essence of professional judgment in the works of domestic scientists and the legal framework.

Keywords: accounting policy IFRS professional judgment бухгалтерський облік внутрішній аудит МСФЗ облікова політика професійне судження фінансова звітність
Categories: Economy
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Theoretical and practical justification of muslie recipe composition using light buckwheat grains
Author: , and

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, and . Theoretical and practical justification of muslie recipe composition using light buckwheat grains//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/technical-sciences/2022/1/10-12/

Annotation: In the qualification work the issue of improved breakfasts with the use of innovative products in the form of light buckwheat grains is considered. Use of this semi-finished product allows to improve organoleptic indicators, the improved assimilation by an organism, enrichment of nutrients with a dish.

Keywords: amino acids light buckwheat grains model system muesli аминокислоты амінокислоти легкие гречишные зерна легкі гречані зерна модельна система модельная система мюслі
Categories: Technical sciences
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