Concepts of determination of financial results: current state and development prospects
| dc.contributor.author | Zaderaka, Natalia Nikolaevna | |
| dc.contributor.author | Kyryk, Natalia Vitaliyivna | |
| dc.date.accessioned | 2022-01-17T13:56:09Z | |
| dc.date.available | 2022-01-17T13:56:09Z | |
| dc.date.issued | 2021-10-21 | |
| dc.description | 1. Drozd IK, Nazarova GB Concepts of accounting and control of financial results (at the enterprises of railway transport): monograph. 2009. 229 p. 2. International Accounting Standards / trans. from English for order. S.F. Head. K .: Federation of Professional Accountants and Auditors of Ukraine. 1998. 736 p. 3. Instructions on the application of the Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations: Order of the Ministry of Finance of Ukraine dated 30.11.1999 № 291 URL: https://zakon.rada.gov.ua/laws / show / z0161-14. 4. On approval of the National Regulation (standard) of accounting 1 "General requirements for financial reporting": Order of the Ministry of Finance of Ukraine 07.02.2013 № 73. URL: https://zakon.rada.gov.ua / laws / show / z0336- 13 # Text. | uk_UA |
| dc.description.abstract | The definition of financial result according to different concepts of profit and capital is considered. The direct dependence of the amount of profit on the concepts of capital support used in the preparation of financial statements is determined. | uk_UA |
| dc.description.abstract | Розглянуто визначення фінансового результату за різними концепціями прибутку й капіталу. Визначено безпосередню залежність величини прибутку від застосовуваних компаніями при складанні фінансової звітності концепцій підтримки капіталу. | uk_UA |
| dc.identifier.citation | Zaderaka N. N., Kyryk N. V. Concepts of determination of financial results: current state and development prospects // Economic and business administration development:scientific currencies and solutions: Abstracts ІІ International scientific-practical conference, Kyiv, October 21, 2021. Vol. 2. – Kyiv: NAU, 2021. - P.195-196. | uk_UA |
| dc.identifier.uri | https://er.nau.edu.ua/handle/NAU/53913 | |
| dc.language.iso | en | uk_UA |
| dc.publisher | National Aviation University | uk_UA |
| dc.subject | income | uk_UA |
| dc.subject | expenses | uk_UA |
| dc.subject | financial result of activity | uk_UA |
| dc.subject | accounting | uk_UA |
| dc.subject | financial reporting | uk_UA |
| dc.subject | доходи | uk_UA |
| dc.subject | витрати | uk_UA |
| dc.subject | фінансовий результат діяльності | uk_UA |
| dc.subject | бухгалтерський облік | uk_UA |
| dc.subject | фінансова звітність | uk_UA |
| dc.title | Concepts of determination of financial results: current state and development prospects | uk_UA |
| dc.title.alternative | Концепції визначення фінансових результатів: сучасний стан та перспективи розвитку | uk_UA |
| dc.type | Thesis | uk_UA |
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