Ostapyuk N. Development of the theory and methodology of accounting for inflation processes taking place in postindustrial economy

Thesis is directed at solving the problem of the ability of accounting theory and methodology to meet the users' requests under conditions of inflation processes taking place in postindustrial economy. Research object is accounting for business activity of an enterprise under emergence and effect of inflationary processes. Subject of research is the theoretical, methodological, and methodic aspects of organization of accounting system under conditions of inflationary processes in postindustrial economy. The approach towards bringing the existing accounting system in accordance with the users' requests, directed at managing assets under conditions of the constant changes of the purchasing ability of the monetary unit in postindustrial economy by proving the necessity of reflecting the inflation processes of various severity in accounting basing on their inevitable existence in country's economy has been grounded. The modification of the accepted accounting principles influenced by the inflation processes has been disclosed. The accounting objects, which appear in the result of inflation existence, have been outlined. The methodological constituents of accounting have been specified with the purpose of guaranteeing the objectivity of the accounting data under conditions of the traditional principles' functioning. The ranging approach towards adjusting accounting registers in the context of the level of the changes of value in the monetary unit has been developed as well as the peculiarities of making the analytical assessment of company's financial position and performance results under conditions of inflation processes have been traced.