The problem of defining the concept of public power in the theory of state and law

The issues of the public authority nature and content are analyzed, and the scientific approaches of this concept understanding are characterized in this scientific article. On the basis of this, the public power structure, features and the main implementation forms are clarified. In particular, attention is drawn to the correlation of socio-political, state and public authorities. The common and distinctive features are determined, in particular, the author draws attention on the nature of the exercise of such power, the subject structure and territory.

Accounting ends reporting and ifrs – starting from h

The application of international financial reporting standards (IFRS) in Ukraine has led
to contradictory approaches in business accounting of enterprises. First and foremost it is
connected with different tasks which are solved by accounting and IFRS. The combination of
such different tasks is likely to cause the inability of accounting records to perform its core
functions and its essence would be distorted. The article describes the possible approaches to
solving the problem of the accounting and IFRS coexistence.