Yanok D. Accounting and audit of financial results in conditions of the reporting standardization

Object of research: the organization of accounting and audit, and also a technique of measuring and reflection in the reporting of financial results of activity of the enterprises. Purpose of research: development of theoretical positions and practical recommendations on accounting and audit of financial results of activity of the enterprises in conditions of standardization of the reporting. Methods: dialectic method, abstract-logic, monographic, an induction and deduction, grouping, statistical comparison, supervision, generalization. Theoretical and practical results: definition of problems of the accounting of financial results, classification of kinds of the reporting in relation to standardization, a substantiation of allocation of the state aspect of registration policy on formation of the information on financial results in the financial and tax reporting of the enterprises have received the further development, a technique of audit of financial results in structure of audit of the financial reporting is advanced. Scientific novelty: for the first time it is analysed structure of sources of parameters for the tax reporting on formation of financial results of activity of the enterprise on the basis of what it is developed recommendations on standardization of the reporting and unification of a technique of definition of financial results with the purpose of the taxation on the basis of data of accounting. Degree of introduction: the basic results of research are accepted to introduction by Federation of professional accountants and auditors of Ukraine during research of both the tax and financial reporting and development of a technique of tax audit under the order of department of development and modernization of the State tax administration of Ukraine. Efficiency: the use of results of research will promote unification of a technique of measuring of final financial result of activity of the enterprises. Sphere, branch of use: subjects of managing of different patterns of ownership and branches ofeconomy.