Malyuga N. Conception of Accounting Development in Ukraine: Theoretic and Methodological Bases

The thesis is dedicated to the scientific grounding of the ways of accounting development in Ukraine as well as to an appropriate theoretical and methodological bases development. The scientific problem of non-compliance of modern theoretical and methodological support of accounting development to economic reality as consequence of the social and evolutional changes and reforming in the sphere of economy and economics complicating of business and absence of concept of further accounting development in Ukraine, caused by the lack of accounting theory; problem of grounding the ways of accounting development in Ukraine based on the analysis of its evolution as the scientific and practical activities, contributions of the Ukrainian scientific accounting school prominent scientists has been solved; appropriate theoretical and methodological bases of accounting development in Ukraine considering the world tendencies as well as national social and mental peculiarities, methodological bases of unification and elimination of non-conventionality of the conceptual and categorical set, which grounds the accounting harmonization at different levels, have been developed.