СтаттяЗовнішня публікація22 лютого 2022 р.

Accounting Organization of Financial Results: The Procedure for Determination, Formation and Improvement

Lidiia VoloshchukORCIDНаталя СелівановаORCIDDana DragomirORCID

Анотація

The article is devoted to the accounting organization of financial results with the definition of their order, formation and improvement. Theoretical bases of the accounting organization of financial results have been investigated: the economic maintenance and concept of financial results have been defined also according to the current regulatory documents; approaches in the interpretation of the concept of "financial results" have been considered; The procedure for recognizing revenues and expenses and the financial results formation at the enterprise and the financial results formation and accounting by type of activity have been considered. Proposals for improving the organization of accounting development and control over financial results of the enterprise activity have been substantiated: the accounting policy elements in the accounting organization of the enterprise financial results, the developed "Ledger for Accounting the Revenues and Expenses to Reflect the Enterprise Financial Results".

Класифікація

Домен

Social SciencesPhysical Sciences

Галузь

Economics, Econometrics and FinanceEnvironmental Science

Підгалузь

General Economics, Econometrics and FinanceManagement, Monitoring, Policy and LawEconomics and Econometrics

Тема

★Economic Issues in UkraineBusiness and Economic DevelopmentEconomic and Business Development Strategies

Ідентифікатори

DOI: 10.15276/etr.01.2022.2

Рецензії (0)

Написати рецензію

Рецензій ще немає. Будьте першим!

Коментарі до статті

Коментарів ще немає

Увійдіть щоб залишити коментар