Shavurska O. Accounting for and control of forest management transactions basing on the principles of sustainable development

The thesis is devoted to substantiation of theoretical issues and development of recommendations on improving accounting for and control of forest management transactions that ensures the conservation and efficient usage of forest resources at the microeconomic level. The complex methodic approach towards accounting for forest management transactions that takes into account the specific features of forest industry as well as the requirements of national accounting standards (provisions) and principles of the sustainable development concept has been theoretically grounded. The theoretical and applied aspects of formation and disclosure of information on forest management transactions through financial and managerial reporting as well as reporting on sustainable development have been worked out further. The organizational and methodical aspects of inventorying the forest resources and forest products in the part of determining the order of inventorying, working out the order of accounting reflection the results of forest resources and forest products inventorying have been developed