Stolyarenko O. Accounting for and control over company's activity under conditions of violating the going concern principle: Theory, Methodology and Practice

The object of the research is the system of accounting and enterprise activities control as a tool to ensure the implementation of the principle of activities continuity. The subject of the thesis is a set of theoretical, organizational combined with methodological and practical provisions concerning organization of accounting and enterprise activities control in terms of violation of the continuity principle. The thesis is aimed at addressing the comprehensive accounting and analytical task to ensure the implementation of the principle of activities continuity. The terms of violation of the principle of continuity are grounded at every stage of the enterprise life cycle enabling to foresee further economic management and influence the reduction of the crisis period in the activities of the enterprise; to devise tools to forecast the terms of violation of the continuity principle; and to amend the accounting policies of the enterprise timely. The theory of the enterprise delinquency is developed. The thesis formulates the concept of the enterprise activities which consolidates positive and regulatory components, the aim and functions of the enterprises thus enabling to increase the efficiency of accounting and control procedures applicable to the debtor. The model of ensuring the social security of the employees, in case they are dismissed because of violation of the principle of activities continuity, is devised. The algorithm of the assessment of the enterprise property is developed with the aim of identifying the real assessment of the enterprise property. On the basis of the updated accounting terminology and classification of liabilities, requirements of the lenders, transaction costs the thesis singles out an independent object of accounting which is asset mass. Essential theoretical, methodological and practical provisions of the thesis are given in the form of specific learning aids and are implemented in the activities of the Ukrainian entities. They are used by the executive authorities, professional organizations in the sphere of accounting, in higher institutions, such as the Security Service Department of Counterintelligence protection of the State economy, All-Ukrainian Professional Public Entity "The Union of the Auditors of Ukraine", The General Department of Justice in Zhytomyrska region of the Ministry of Justice in Ukraine, Specialized State Tax Agency of the Large taxpayers in Kharkiv of the State Tax Service, Dnipropetrovsk Commercial Court of Appeal, LLC "Shuz Prom", LLC Research and Production Enterprise "Laurit", LLC "Prodtorg", LLC "Kharkiv electrotechnical plant "Energomira", Zhytomyr State Technological University, Zhytomyr National Agricultural and Ecological University, The National Academy of Statistics, Accounting and Audit.