Shkulipa L. Concepts of accounting development in terms of international financial reporting standards and innovative technologies.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0521U101826

Thesis Registration Form

0521U101826.pdf

Applicant for

Specialization

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

22-09-2021

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

The thesis is devoted to the formation of scientific bases of transformation of the theory, methodology and practice of accounting based on the IFRS application and innovative technologies and increase of its public utility when involved in the implementation of the goals of sustainable development. For the first time, the concept of “accounting quality” was introduced into the terminological apparatus of accounting theory as a formally reached high degree of public utility accounting and reporting information that can provide users with complete, comparable and operational financial reporting. The use of the terms “methodological interaction of accounting concepts”, “regulatory consistency of accounting concepts” were proposed for understanding the research results of the thesis. These terms will improve the background of accounting theory and methodology.

Read more

Files

2021.09.22_shkulipa_dis.pdf

autoreferat-2021.09.22_shkulipa_aref.pdf

Similar theses

0523U100240

Mariia V. Gumenna-Deriy

Accounting and control of material, technical and financial resources in construction: methodology, organization

0523U100149

Andrii Makurin

Development of the theory and methodology of accounting and control of transactions with cryptocurrencies

0522U100073

Prokopenko Zhanna V.

Accounting, analysis and audit of non-bank financial institutions

0422U100103

Opanasiuk Andrii A.

Audit in the system of prevention and counteraction to economic crime

0522U100018

Semenyshena Nataliia V.

Accounting in the context of institutional configurations: theory and methodology