Suchergebnisse

Relevance of the research topic. Bank accounting plays an important role in modern market conditions, as it is the main source of economic information for internal and external users. Accounts are one of the elements of the accounting method. Accounts are the most important source of the most complete and reliable information in the development and adoption of optimal informed management decisions постаThe chart of accounts of accounting of banks of Ukraine is intended to contribute to the achievement of this goal, but it has drawbacks that negatively affect the quality and efficiency of accounting and control processes, which determines the relevance and practical significance of this article. The purpose of the study is: analysis of legislative changes in the current Chart of Accounts of accounting of Ukrainian banks and the formation of proposals for its improvement. Research methods. The work uses the dialectical method of scientific knowledge, the method of analysis and synthesis, comparison, the method of data generalization. Research results. The article reveals the features of constructing the Chart of Accounts for accounting of Ukrainian banks. The procedure for the formation of the Chart of accounts of accounting of Ukrainian banks in the context of legislative changes has been investigated. The procedure for accounting for operations with letters of credit and operations for transferring bank cash for storage to a collection company and its return on the basis of updated regulatory and legal acts of the National Bank of Ukraine is reflected. Scope of the results. In the field of economic sciences and in the practice of banks. Conclusions. The study of the features of the Chart of Accounts of Ukrainian banks made it possible to determine their list: classification of balance sheet accounts by types of counterparties, by the nature of operations, the degree of liquidity of assets and liabilities; multicurrency; availability of class 8 for management accounting; double entry of transactions on ...

Relevance of the research topic. In modern conditions of the development of entrepreneurial activity, there is a need for an in–depth study of the regulatory framework for regulating the financial reporting of enterprises and the impact of accounting policies on its indicators. The relevance of the research topic is determined by the strengthening of the need for the adoption of legal norms aimed at ensuring guarantees of the timely provision of reliable information to an open circle of users about the effectiveness of the economic activity of an enterprise, an adequate response to the emergence of new financial structures, concepts and operations. The purpose of the study is: a comprehensive analysis of modern problems of legal regulation of financial reporting of enterprises in Ukraine, proposed ways to improve them and analysis of the impact of the main elements of accounting policy on financial reporting. Research methods. The article uses the dialectical method of scientific knowledge, the method of analysis and synthesis, comparison, the method of generalizing data, the study is based on a systematic approach to the problems under consideration, the study of their relationship and development. Research results. The article examines the legal framework for regulating the financial reporting of Ukrainian enterprises, discloses problematic aspects of regulation, suggests ways of improving them. The main elements of the accounting policy and their influence on the indicators of the financial statements of the enterprise have been investigated. Scope of the results. In the field of economic sciences and practical activities of enterprises. Conclusions on the article. Based on the study, it was found that the system of legal regulation of financial reporting in Ukraine requires changes, in particular, it is necessary to develop and adapt the legal and regulatory framework for accounting and financial reporting in Ukraine to the legislation of the European Union (hereinafter EU) and IFRS. It was found that when ...

Currently, the reconstruction of the housing stock and industrial enterprises of Ukraine is of great importance, which is due to the state of emergency of many buildings in connection with the military actions of the aggressor. The term of operation of the means of production is due to the physical and moral wear of machines and mechanisms. The houses and buildings in which the means of production are located and function also age physically and morally, although this aging occurs more slowly than the means of production.Further postponement of restoration work may lead to the need for their demolition. The Verkhovna Rada Committee supported the bill on the comprehensive reconstruction of obsolete housing estates. This was reported by the Ministry of Development of Communities and Territories of Ukraine. The Committee on Environmental Policy and Nature Management of the Verkhovna Rada supported the bill on the comprehensive reconstruction of obsolete housing estates. measures during the overhaul.One of the main directions of solving this problem is reconstruction. Based on the analysis of literature articles, the article considers the issue of reconstruction of existing residential buildings in Europe in order to improve energy saving and energy efficiency. Examples of modernization of residential buildings over the past few years are considered. The tendencies of the process of reconstruction of the housing stock of European countries are analyzed and singled out. The peculiarities of restoration works are analyzed, and also the necessity of reconstruction of buildings, different periods of construction is substantiated. The accumulated experience of foreign implementation of projects in existing buildings allows us to say that the reconstruction leads to a reduction in energy consumption, emissions, increased reliability and improved appearance. ; В даний час велике значення має реконструкція житлового фонду і промислових підприємств України, що зумовлено аварійним станом багатьох будівель, у зв΄язку з ...

Проведений аналіз завдань навігаційного забезпечення і показано основні проблеми, що виникають при їх вирішенні штатними засобами. Запропоновано для визначення координат військових споживачів сумісне використання існуючої апаратури супутникової навігації та інформації системи координатно-часового забезпечення України. Отримані оцінки точності визначення координат в режимі кінематики реального часу. ; Проведен анализ задач навигационного обеспечения и показаны основные проблемы, которые возникают при их решении штатными средствами. Предложено для определения координат военных потребителей совместное использование существующей аппаратуры спутниковой навигации и информации системы координатно-временного обеспечения Украины. Получены оценки точности определения координат в режиме кинематики реального времени. ; The analysis of navigation providing tasks is performed and basic problems which arise up at their decision regular facilities are rotined. Sharing of existent equipment of satellite navigation and information of the system of the coordinate-temporal providing of Ukraine is offered for determination of soldiery users. The estimations of determination coordinates exactness are got in real time cinematic mode.

У статті розглядаються питання створення інформаційно-аналітичної системи обробки інформації у вищому військовому навчальному закладі. Показано, що задача може бути розв'язана за допомогою математичного апарату класичної теорії масового обслуговування. ; В статье рассматриваются вопросы создания информационно-аналитической системы обработки информации в высшем военном учебном заведении. ; The article is devoted to the problem of creating the data informatics analytic system in the military institute.