ACCOUNTING AND ANALYTICAL ASPECTS OF REFLECTING EXPENDITURES IN PRACTICE OF COMPANIES OF UKRAINE AND JORDAN: COMPARISON, PROBLEMS AND IMPROVEMENT BACKGROUND

Анотація

The research paper urges the problems and prerequisites for improving the reflection of expenditures in the practice of companies in Ukraine, taking into account the need to unify accounting and analytical practice and to actively use international standards in the economic conditions of modern companies. The subject of the research of this paper is the reflection of expenditures in the systems of accounting and analysis of companies. The research paper aims at characterizing the problems and determining the preconditions for improving reflection of expenditures in the practice of companies of Ukraine on the basis of comparison of domestic experience (on the example of Ukraine International Airlines) with the experience of Jordanian companies (on the example of Royal Jordanian Airlines). Methodology of the study is based on systemic and comparative analysis. The Ukrainian and Jordanian experience of reflection of the expenditures in the practice of companies has been compared, on which basis it is noted that the wide spread of the international financial reporting standards in the practice of Jordanian companies contributes, on the one hand, to better provision of the heads of the companies and third parties with the information about company’s expenditures, and on the other hand, is more convenient in terms of providing accounting and analytical process.Keywords: analysis, accounting, expenditures, company, international standards, financial performance, Ukraine, Jordan.

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