REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

The Methods of Evaluation of Accounting Objects at Business Unification and Transition to IFRS
Tychyuk T. O.

Tychyuk, Tetyana O. (2019) “The Methods of Evaluation of Accounting Objects at Business Unification and Transition to IFRS.” Business Inform 2:295–301.
https://doi.org/10.32983/2222-4459-2019-2-295-301

Section: Accounting and Auditing

UDC 657.27

Abstract:
The article is aimed at studying the main methods of evaluation and determining the variability of their application depending on the accounting system and the accounting object. Despite the available numerous studies of methods of evaluation and their application, there are considerable difficulties in the formation of common approaches to the evaluation of elements of financial statements and accounting objects, which would take attention of the conditions of business unification and transition to IFRS. The current inaccuracies and contradictions in formation of the uniform scientific-methodical approach to evaluation of accounting objects are allocated, grouped by the elements of financial reporting. The scientific-methodical approach to evaluation of accounting objects, grouped by the elements of financial statements, which takes into view the requirements of IFRS and peculiarities of the process of business unification and transition to IFRS, is proposed.

Keywords: accounting objects, elements of financial reporting, business unification, international accounting standards.

Fig.: 4. Bibl.: 8.

Tychyuk Tetyana O. – Postgraduate Student, Department of Financial Analysis and Audit, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

Kolodiazhnaya, Ye. V. “Metody otsenki stoimosti aktivov rossiyskikh predpriyatiy v usloviyakh globalizatsii“ [Methods for assessing the value of assets of Russian enterprises in the context of globalization]: avtoref. dis. … kand. ekon. nauk : 08.00.10, 2008.
“Kontseptualna osnova finansovoi zvitnosti : pryiniata 01.09.2010“ [Conceptual basis of financial reporting: adopted on 01.09.2010]. https://zakon.rada.gov.ua/laws/show/929_009
“Mizhnarodnyi standart finansovoi zvitnosti 3 (MSFZ 3) «Obiednannia biznesu»“ [International Financial Reporting Standard 3 (IFRS 3) "Business Combinations"]. http://zakon.rada.gov.ua/laws/show/929_006
“Mizhnarodnyi standart finansovoi zvitnosti (MSFZ 13) «Otsinka spravedlyvoi vartosti»“ [International Financial Reporting Standard (IFRS 13) "Fair Value Measurement"]. http://zakon1.rada.gov.ua/laws/show/929_068
“Obzor globalnogo rynka M&A 2017“ [Global M&A Market 2017 Review]. Venture Investment Group. https://inventure.com.ua/analytics/investments/obzor-globalnogo-rynka-manda-2017
Selivanova, Yu. V. “Dyskusiini aspekty otsinky balansovykh statei v umovakh konverhentsii natsionalnykh system obliku i zvitnosti“ [Discussion aspects of the assessment of balance sheet items in the convergence of national accounting and reporting systems]. Ekonomika i orhanizatsiia upravlinnia, no. 2 (2011): 74-79.
Suprunova, I. V. “Aktualni pytannia otsinky v bukhhalterskomu obliku“ [Topical issues in the assessment of accounting]. Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Seriia «Ekonomika, upravlinnia ta administruvannia». 2009. http://www.ztu.edu.ua/ua/science/publishing/visnik/econom/3_49/39.pdf
“Statement of Financial Accounting Concepts No. 5 «Recognitionand Measurementin Financial Statementsof Business Enterprises»“. http://www.fasb.org/cs/BlobServer?blobkey=id&blobnocache=true&blobwhere=1175820900391&blobheader=application%2Fpdf&blobheadername2=Content-Length&blobheadername1=Content-Disposition&blobheadervalue2=218743 &blobheadervalue1=filename%3Daop_CON5.pdf&blobcol=urldata&blobtable=MungoBlobs

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»