scholarly journals Trends of the Accounting Development in Ukraine Taking into Account Foreign Experience

2021 ◽  
pp. 44-51
Author(s):  
Olena Yarmolyuk ◽  
◽  
Olha Dmytrenko ◽  
Svitlana Viter ◽  
◽  
...  
Keyword(s):  
Business Environment ◽  
Accounting System ◽  
Positive Experience ◽  
Present Stage ◽  
Foreign Experience ◽  
Current Trends ◽  
Foreign Countries ◽  
Accounting Model ◽  
Characteristic Features ◽  
Further Development

The article is devoted to the study of current trends of development of the accounting system in Ukraine in the context of the analysis of the positive experience of organizing and implementing accounting processes in foreign countries, as well as the prospects for its application in the context of the variability of the socio-economic environment. Research methodology includes methods of comparison, abstraction, analysis and generalization. The analysis of the features of the implementation of accounting in Ukraine at the present stage of socio-economic development was conducted. The influence of foreign experience on the Ukrainian model of organizing accounting procedures was determined. Based on the generalization of the trends in the development of the Ukrainian accounting system, the characteristic features of the current approaches to organizing accounting procedures were outlined. The features of the transformation of the accounting system under the influence of globalization processes were determined, in particular in the context of Ukraine's implementation of European integration aspirations, are analyzed. On the basis of a comparison of foreign practice of organizing accounting, the most appropriate mechanisms, tools and directions for improving accounting processes for Ukraine were determined. The advantages of implementation of the IFRS standards in the context of national accounting model were disclosed. Key models of accounting organization in foreign countries were characterized. It was proved that the further development of accounting in Ukraine should be carried out in the direction of adapting foreign, in particular European, models of organizing accounting procedures with the requirements of the domestic business environment. In turn, the use of the existing socio-economic and financial potential of the country will help to streamline accounting processes and increase their effectiveness.

scholarly journals The main trends in the development of public-private partnership in the field of education in historical retrospective

2018 ◽  
Vol 55 ◽  
pp. 03015
Author(s):  
Natalia Simachkova ◽  
Oksana Trotsenko ◽  
Sergey Slukin
Keyword(s):  
Historical Analysis ◽  
Public Private Partnership ◽  
Historical Experience ◽  
Economic Space ◽  
Private Partnership ◽  
Current Trends ◽  
Social And Economic Development ◽  
Characteristic Features ◽  
Historical Past ◽  
Further Development

The growing interest to public-private partnership (hereinafter PPP) projects in the field of education in the conditions that lead to more intensive social and economic development of Russia is the basis for studying domestic and global historical experience in this issue. The article examines the main trends of the PPP development in education through the prism of historical retrospective. On the basis of the analysis of the historiography and modern scientific opinions in the study of the formation and development of PPP in the field of education, researchers formed their understanding regarding this issue in the historical past and in modern socio-economic space of Russia. The historical analysis allows determining the main milestones in the emergence and further development of various forms of interaction between the state, business and education. The conclusions, to which the authors came, allow identifying the main trends and characteristic features of public-private partnership in the sphere of education. The purpose is to define basic directions of the PPP development through the prism of historical retrospective and analysis of contemporary scientific opinions. Methodology of the work: retrospective, systemic and comparative methods were used in the paper. Results: the research of historical experience in the development of PPP in education in Russia was carried out. The latest scientific opinions regarding this issue were analyzed that allowed identifying current trends in the development of PPP in education.

Legal Regulation of the Non-Entrepreneurial Legal Entities’ Status: Foreign Experience

2019 ◽  
Vol 9 (5) ◽  
pp. 1806
Author(s):  
Alla V. ZELISKO ◽  
Olga I. ZOZULIAK ◽  
Liliana V. SISHCHUK
Keyword(s):  
Comparative Method ◽  
Legal Regulation ◽  
International Experience ◽  
Practical Significance ◽  
Positive Experience ◽  
University Teachers ◽  
Foreign Experience ◽  
Foreign Countries ◽  
The University ◽  
Legal Entities

The relevance of the study is due to the fact that the implementation of the task of improving private-law regulation of relations with the participation of non-entrepreneurial legal entities is possible only on the basis of the international experience of the operation of the legal institute. In this context, this article aims to analyze the positive experience of regulating non-entrepreneurial legal entities under the legislation of leading foreign countries. Leading approach to the study of this problem is the comparative method that has afforded revealing peculiarities of regulation of legal entities under consideration within Ukraine and foreign countries. In the article the suggestions for improving the legislation of Ukraine are presented on the basis of foreign experience. The materials of the paper imply the practical significance for the university teachers of the legal specializations.

scholarly journals FOREIGN EXPERIENCE OF ACCOUNTING DIFFERENCES OF TAXATION AND THEIR REFLECTION IN THE FINANCIAL STATEMENTS OF THE ENTERPRISE

2021 ◽  
Author(s):  
Mariya Shygun ◽  
Anastasiia Chystova
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Accounting System ◽  
Accounting Data ◽  
Foreign Experience ◽  
Financial Reporting Standards ◽  
Tax Legislation ◽  
Foreign Countries ◽  
The Difference ◽  
Financial Result

Today, in the financial and economic crisis, accounting for differences that arise in determining the pre-tax financial result is an urgent problem that needs to be addressed and foreign experience shows that accounting and calculation of tax differences has its advantages. This article explores the peculiarities of tax accounting differences in foreign countries and analyzes international financial reporting standards regarding accounting and reporting differences. The experience of countries that reflect tax differences is analyzed and compared with the experience of reflecting tax differences in reporting in Ukraine. The authors consider the causes of tax differences and the need to study foreign experience to use it in the national accounting system. At the international level, the need for accounting for tax differences and their reflection in the financial statements was recognized during the adoption of the first edition of International Accounting Standard 12 Income Taxes. It should be noted that in foreign countries there are two approaches to the definition and reflection of the object of taxation. Therefore, in this regard, world experience divides countries into two groups: countries where accounting is carried out in accordance with the requirements of tax legislation and countries where tax legislation does not meet the requirements of accounting. Permanent accounting practice with the calculation of temporary tax differences of foreign countries involves determining the financial result according to accounting data and its further adjustment to calculate pre-tax profit. The main disadvantage of accounting for differences in foreign countries is that countries apply different approaches to the order of calculation of differences and there is no unambiguous interpretation of the order of their calculation and reporting. There is also the problem of forming information about differences in the accounting system. Ukraine is currently at the initial stage of implementing the difference accounting model. To date, the task is to develop and work out a method of determining differences in accordance with the terms of the Tax Code of Ukraine in calculating the taxable financial result based on the experience of countries that already distinguish differences in accounting.

scholarly journals Development of Agro Tourism Conceptual Areas: Foreign Experience

2020 ◽  
Vol 9 ◽  
Author(s):  
Amirov Akmal Merojovich ◽  
Amirova Dinora Akmalovna
Keyword(s):  
Tourism Development ◽  
Positive Experience ◽  
Foreign Experience ◽  
Foreign Countries ◽  
Basic Concepts

This article describes the nature, causes, types and characteristics of agro-tourism in foreign countries. In addition, the basic concepts of agro-tourism development, as well as examples of national associations are provided. Along with countries that have positive experience in the field of agro tourism, many countries that are actively developing this experience have made suggestions and suggestions on its development.

scholarly journals INITIATIVE BUDGETING IN THE SYSTEM OF SPATIAL DEVELOPMENT

Federalism ◽  
2019 ◽  
pp. 56-71
Author(s):  
A. V. Odintsova
Keyword(s):  
Spatial Development ◽  
Participatory Budgeting ◽  
Foreign Experience ◽  
Important Prerequisite ◽  
Foreign Countries ◽  
Legislative Framework ◽  
Further Development ◽  
Considerable Experience

The institution of initiative or participatory budgeting is considered today as the most important prerequisite for increasing the participation of population and business in determining the directions of budgetary resources’ spending and hence in the development of local selfgovernment. To day considerable experience in initiative and participatory budgeting has been accumulated both in Russia and in foreign countries. Taking into account historical features and specific problems, facing a particular territory, various mechanisms of this institution are used. The article deals with the specifics of this form of budgeting and the problems it allows to solve. Basing on the analysis of Russian and foreign experience, the author comes to the conclusion concerning the need of further development of this institution on the basis of the formation of the necessary legislative framework.

scholarly journals Accounting Statements and Their Transformation

2018 ◽  
pp. 38-49
Author(s):  
M. V. Koryagin
Keyword(s):  
Management Practices ◽  
Financial Statements ◽  
Accounting System ◽  
Accounting Systems ◽  
Research Issues ◽  
General Picture ◽  
General Classification ◽  
Current Trends ◽  
Further Development

The necessity for studying the current performance of the accounting statements system, finding out its transformation trends and justifying the vectors for its further improvement are substantiated. The existing approaches to defining the trends in the development of accounting statements are investigated, and their critical analysis is made. The author’s classification of trends in the development of accounting statements are developed taking into account changes in user’s requests for the accounting information. The problems and disadvantages of the existing accounting systems (financial, managerial, and strategic) are identified and further directions and prospects for their development are highlighted. The attention is focused on further directions of the development of accounting systems, which will elevate the accounting science on a new level of quality and ensure compliance of the accounting theory with the requirements of modern accounting and management practices. The essential tendencies in the development of accounting statements, which are insufficiently explored, and the vectors for modernization of the accounting system, not well-grounded in terms of creating new types, formats and forms of accounting statements, are outlined. It is found that a general classification of trends in the development of accounting statements has not existed by now, which does not allow for creating a general picture of research issues in this area. Not only the current trends in the development of accounting statements, but their backgrounds and impact on building a general classification of trends in the development of financial statements are analyzed. It is concluded that building of a classification of trends in the development of accounting statements has an important theoretical and practical value for the further development of accounting, because it will allow for to deeper understanding of the essence of various phenomena involved in the development of accounting statements.

scholarly journals Assessment of the Risks of the Continuity, Related with Business Environment of a Business Entity

2018 ◽  
pp. 122-128
Author(s):  
S. V. Selishchev
Keyword(s):  
Internal Control ◽  
Business Environment ◽  
Accounting System ◽  
Audit Risk ◽  
Management Personnel ◽  
Business Entities ◽  
Correct Application ◽  
Distribution Of Components ◽  
Method Of Assessment ◽  
Further Development

The article contains research and further development of approaches to the assessment of the risks of continuity of business-related business activities of an entity. Particular attention is devoted to the assessment of the size of audit risk for groups of events or conditions that, individually or collectively, can potentially challenge the ability to assume continuity of activities. The peculiarities of the business environment and the accounting system of business entities impose a certain imprint on the methodology of carrying out the audit procedures for assessing the risk of material distortion of financial data in accounting, in terms of determining the correct application of the principle of continuity by management personnel. Thus, it should be noted that enough attention should be paid to the auditor’s actions in obtaining an understanding of the nature and main features of accounting processes related to their presentation in accounting registers and reporting, including the system of internal control, to the extent that is sufficient for identification and evaluation risks of termination of activities caused by management policies, fraud or mistake. Actuality in this sense is being acquired by research aimed at further development and adaptation of the general scientific approaches, elucidated in the works of domestic and foreign scientists to assess the risks of continuity of the enterprise related to the business environment of the entity. The purpose of the article is to study and further develop approaches to the assessment of the risks of continuity of business-related business environment of the entity. Taking into account the results of the conducted research of the application of the standard method of assessment of audit risk, it was concluded that differentiation of the influence of the factors of changes in the level of audit risk is made. When conducting audit procedures to determine the level of risk of unreasonable use of the assumption of continuity of activities in the preparation of financial statements by management personnel, use standard procedures for the allocation of accounting areas that are subject to an increased level of audit risk and developed recommendations for improving the distribution of components of audit risk according to events or conditions that, individually or collectively, may result in the termination of the entity's activities.

scholarly journals Experience of Foreign Countries on Exercising Departmental Control over the Activities of Judges and the Possibility of Its Application in Ukraine

2020 ◽  
Vol 9 (29) ◽  
pp. 243-249
Author(s):  
Mykola Ivanovich Inshyn ◽  
Oksana Vasilievna Pchelina ◽  
Tatiana Mikhailovna Yamnenko ◽  
Hаlyna Viktorivna Tatarenko
Keyword(s):  
International Experience ◽  
Judicial System ◽  
Positive Experience ◽  
Legal Systems ◽  
Scientific Cognition ◽  
Foreign Experience ◽  
Documentary Analysis ◽  
Foreign Countries ◽  
General Scientific ◽  
The Uk

The objective of the article is to study the positive experience of foreign countries in exercising departmental control over the activities of judges and to identify possible ways of its application in Ukraine. While writing the article the author has used general scientific and special methods of scientific cognition, namely: systematic, comparative and legal, functional and documentary analysis. Based on the analysis of scientific sources the author has studied the experience of the UK, France, Poland, Asian in exercising departmental control over the activities of judges. It has been determined that quite different approaches have been currently developed in Europe regarding the exercise of departmental control over the activities of judges, which is conditioned by the specifics of the legal systems of countries in general and the judicial system in particular. At the same time, despite the presence of certain differences, this does not exclude the possibility of applying the relevant positive foreign experience in our country. Based on the results of the conducted research, the following has been suggested, taking into account international experience in exercising departmental control over the activities of judges: a) to optimize the system of entities, which are authorized to exercise control over the activity in the specified sphere; b) to create a legislative base for exercising departmental control over the activities of judges, in particular by developing and adopting a single legal act in this area; c) to strengthen the supervision over the courts while maintaining the limits of the independence of judges; d) to expand the financial and logistical support of the entities of departmental control; e) to create organizational and legal conditions, where judges will in no way be able to influence the departmental control; f) to develop a clear and understandable system for evaluating the performance of judges.

scholarly journals FEATURES OF THE DEVELOPMENT OF BANKING INFORMATION SYSTEMS IN RUSSIA AND FOREIGN COUNTRIES

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Lilia M. Yusupova ◽  
Tatyana V. Nikonova ◽  
Irina A. Kodolova ◽  
Mariya A. Musailova
Keyword(s):  
Information Systems ◽  
Customer Service ◽  
Information Technologies ◽  
Shared Resources ◽  
Banking Services ◽  
Current Trends ◽  
Foreign Countries ◽  
Banking Networks ◽  
Further Development

One of the areas of activity in modern economy, where information technology value is traditionally high, is the financial and credit sphere. Computer banking networks provide a communication function and provide access to shared resources. Information systems of credit institutions allow to provide remote customer service. This article examines the peculiarities of banking information systems in Russia and abroad in two main areas: remote banking services and information technologies for the management of commercial banks. The authors have studied into the features of banking information systems in Russia and abroad, and have characterized the above mentioned systems, outlined the current trends in the IT development in credit organizations of modern Russia. The research allowed the authors to drawa conclusion that information technologies play an important role in attracting new customers to banks and ensuring interaction with them.. Information banking technologies directly determine the credit organization's ability to develop business and improve internal processes and customer service systems. In this connection, the article suggests the further development of IT sphere as a factor of improving the quality of services and increasing the profit of banks.

THE GEOPOLITICAL POSITION OF CENTRAL ASIA

2019 ◽  
Vol 22 (2) ◽  
pp. 67-73
Author(s):  
Yerzhan Zhanibekov ◽  
Keyword(s):  
Foreign Policy ◽  
Central Asia ◽  
Present Stage ◽  
Regional Powers ◽  
Current Trends ◽  
Global Space

This article discusses the current trends of foreign policy of the regional powers towards Central Asia at the present stage. It also discusses new initiatives that involves Central Asia in the global space and its advantages to strengthen military-political and energy cooperationwith regional powers

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