Tag: бухгалтерський облік

Economics of fixed assets at the enterprise

Author: and

Bibliographic description of the article for the citation:

and . Economics of fixed assets at the enterprise//Science online: International Scientific e-zine - 2022. - №11. - https://nauka-online.com/en/publications/economy/2022/11/12-13/

Annotation: This article is devoted to studying the concept «fixed assets» in relation to the enterprise, their content and features of use. The article deals with the issues of wear and tear of fixed assets of the enterprise, increasing the efficiency of their use. In addition, the author points out that the problem of the effectiveness of the formation together with the use of fixed assets of the enterprise should become one of the key tasks for any enterprise.

Features of accounting and reporting of fixed assets of an enterprise in the conditions of IFRS application

Author:

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.

Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS

Author:

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.

Бухгалтер і штучний інтелект: виклики і перспективи співпраці

Author: and

Bibliographic description of the article for the citation:

and . Бухгалтер і штучний інтелект: виклики і перспективи співпраці//Science online: International Scientific e-zine - 2021. - №12. - https://nauka-online.com/en/publications/economy/2021/12/21-6/

Annotation: (Українська) Стаття присвячена проблемі гармонізації професії бухгалтера й штучного інтелекту в умовах стрімкого руху життя, інтенсивних змін в технологіях. Доведено, що епоха всебічного єднання людства в єдиному просторі інформації та комунікацій, перетворення всієї планети на єдиний економічний ринок зумовлює необхідність трансформації професії бухгалтера. Схарактеризовано чинники, які унеможливлюють утрату вагомості цієї професії в майбутньому та зумовлюють необхідність її трансформації від впливом процесів діджиталізації. Бухгалтер в економіці майбутнього – це аналітик, здатний оцінити вплив на добробут своєї компанії всього комплексу чинників, що формуються складною соціально-економічною дійсністю. Визначено, що штучний інтелект - це алгоритм в умілих руках професіоналів, керований незамінний помічник усього людства. Обґрунтовано, що зникнення професії бухгалтер є неможливим, а розвиток інформаційних технологій є лише необхідністю вирішувати завдання, які стоять перед бухгалтерським обліком.

Prepare

a scientific article on the current topic

Send

a scientific article to e-mail: editor@inter-nauka.com

Read

your article on the website of our magazine