Kebko V. Development of financial reporting of entities of agrarian sector of the economy.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0418U001399

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

04-04-2018

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics" of the NAAS of Ukraine

Essay

This dissertation is dedicated to the development of theoretical, methodological and organizational principles of strengthening of information, operability, reliability and accessibility of financial reporting of agricultural sector entities of the economy of Ukraine in conditions of establishment of civil society. Questions of essentiality of theoretic methodological achievements of the existing balance theories for reporting development in current conditions and role of economic theories in this process are uncovered in the work, financial reporting reglamentations are substantiated based on transformation of accounting imagination, assessed the information requirements satisfaction level of priority users groups of reporting data of domestic agricultural enterprises, characteristic is given to major trends of electronic format development of financial reporting and consequences of domestic reporting praxis reorientation at European legislation are defined.

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