“Grȕndisse einer őekonometrie” – econometric accounting theory developed at the border of the XIX - XX centuries

The materials of this article are a continuation of the published results in the publication in the previous issue, which provides a generalized comparison of the basic principles of building accounting and "traditional" econometric concepts. In this study, an analysis of the formulated methodological principles of the studied accounting (balance sheet) theory was carried out with an assessment of the methods of representation in the accounting system and the balance sheet generalization of the main objects and economic processes of the enterprise.

«Gründrisse Einer Öekonometrie» – Econometric Accounting Theory Developed in Galicia at the Border of the Xix – Xx Centuries

The content and subject orientation of accounting (balance) econometric theory are revealed, the level of substantiation of its use of macroeconomic approaches and mathematical apparatus as auxiliary means for increasing the reliability of quantitative measurement (quantification) of property and capital actually existing at a separate enterprise is assessed. The parameters and conceptual and methodological orientation of this development, presented by a new system of measuring values in the economy on the basis of accounting information, are studied.

Theoretical and Methodological Principles for Accounting Reflecton of Goodwill: Dialectics of Development and Directions of Improvement

The rapid development of market relations, Ukraine’s integration into the world economic space, encourage companies, in order to achieve competitive advantages, to explore new ways of capitalization. At the same time, the operations of purchase, sale, merger or acquisition of companies, the value of which directly depends on intellectual capital, are becoming more common.

Development of Accounting for Intangible Assets Based on the Theory of Intellectual Capital

The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation.

Legal views of s.dnistryans’kyi on major economic categories in the context of austrian law

In the article the general theoretical aspects Stanislav Dnistrians’kyi views on basic economic concepts in their relationship with the law. The opinions scholar capital, credit, the product.Displaying their interpretation of Austrian law.The influence of past and current S. Dnistrians’ky ilegal and economic ideas in his vision of the basic economic phenomena and processes.