accounting system

Historical Aspects of the Development of Accounting System in the Context of Hostilities

The urgency of carrying out scientific researches on the influence of military actions on the accounting system is substantiated in the article. The main directions of the development of accounting system in the context of the military operations implementation (accounting system for the subjects of the military operations, accounting system for enterprises that provides a support in the course of military conflicts, accounting system for the property of enterprises, whose activities were directly influenced by military actions, is considered as a political tool for military conflicts).

Apperceptive Defects in aAccounting Information System

The article is concerned with a relevant issue oforigin and adverse effects caused by defects of accounting and information system. The aim  research and categorization of defects related to the perception of accounting information by recipients and the influence of such defects on efficiency of decision-making. Interdependence between the part of y the consumer because of defects and coefficient of accounting information perception has been determined in this work.

Accounting in credit unions

Compliance methodologies and accounting organization of credit unions in
accordance with their specific activities discussed in the article. The accounting system of
credit unions in their methodological orientation should provide financial information
and social protection for all participants, a reliable statistical basis for macroeconomic
management processes form, transparency of these institutions for the regulation of
financial services to create. The existing legal and procedural framework for the

Intangible assets as a subject of accounting and reporting

Reveals the importance of intangible resources and economic operation of the business post-
industrial type. Proved that the rational management of intangible assets should be based on
complete and accurate information about their availability and use, ie formalized characterization of
all intangible objects formed in the accounting system. The content and economic nature of
intangibles as the object of the accounting and financial (corporate) reporting.
Consider the content and conceptual and methodological basis of accounting for intangible

The methodical aspects of accounting ensuring the process of exploitation basic means of building enterprises

The theoretical and practical issues of accounting basic means during the operation of
building enterprises have been investigated. To properly reflect in the account of the process
must consider it as a set of operations, ensuring the use of fixed assets in order to obtain
economic benefits.
The process of direct use of rolling stock basic means preceding holding technical
operations related to the implementation of measures to prepare for the use fixed assets