Dynko I. Accounting for financial results in the business of the sugar industry

Object of study: business enterprise sugar industry. Objective: To study the theoretical, methodological and practical provisions and development improving conceptual foundations of accounting and objective definition of financial results for the sugar industry enterprises. Research methods: general scientific methods of cognition, systematic approach, induction, deduction, analysis, synthesis, grouping, comparison, historical approach, expert assessments. Scientific novelty: the first conceptual foundations methodological, methodical and professional impact on strengthening the financial performance objective determination based on the latest theories and paradigms of accounting; improved definition of the essence of "zero" profit or loss classification component calculation of financial results (revenues and expenses), methodological approaches for planning, accounting and calculation of cost of production in the sugar industry, provide guidance harmonization of tax and accounting financial performance of the business of the sugar industry; were further classification of stages of development of accounting methods and calculation of financial results, studies effects of key technological and organizational factors work to build the sugar industry accounting for financial results, conceptual approaches to adapt to the specifics of the sugar sector budgeting system, the rationale for adapting IFRS to the construction of financial accounting and reporting Financial Performance of the sugar industry.