In modern conditions, the dynamic development of international trade in Europe, on the one hand, increases the economic competitiveness of the state and strengthens its financial and economic condition, and on the other hand, causes significant threats to national security, its markets and society associated with illegal movement of international supply chains.
For managers of enterprises, that realize tolling operations, an important task is to develop and implement the effective management mechanism of such type of operations to achieve the set goals in this area. It raises the need in compliance with uniform principles of management of tolling operations by both contractors of such interaction to establish mutually beneficial cooperation and avoid the conflicts of interests.
The article analyzes the legislative consolidation of the representation function of the procurator of the interests of a citizen or state in a court in the countries of the CIS and the European Union. The changes in the grounds and procedure for the execution by the prosecutor of representative activities in accordance with the Law of Ukraine “On Prosecutor's Office” of October 14, 2014 are considered.
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.