Фінанси, облік, аудит та оподаткування

Permanent URI for this collectionhttp://er.nau.edu.ua/handle/NAU/52942

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Browsing Фінанси, облік, аудит та оподаткування by Author "Kovalenko, Anastasia Nikolaevna"

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    Investment property accounting by national and international standards
    (National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Kovalenko, Anastasia Nikolaevna
    The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.
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    Non-financial reporting: essence and purpose
    (National Aviation University, 2021-10-21) Afanasieva, Inna Ivanovna; Kovalenko, Anastasia Nikolaevna
    The structure of financial statements in accordance with the requirements of EU Directives is considered. The definition and purpose of non-financial reporting are given, the characteristics of positive and negative sides of non-financial reporting are given. The application of a systematic approach to the evaluation of non-financial reporting indicators is substantiated.