{"id":2659,"date":"2016-07-13T11:41:06","date_gmt":"2016-07-13T08:41:06","guid":{"rendered":"https:\/\/visnyk.mnau.edu.ua\/?p=2659"},"modified":"2017-07-26T16:02:23","modified_gmt":"2017-07-26T13:02:23","slug":"n88v1r2016potryvaieva","status":"publish","type":"post","link":"https:\/\/visnyk.mnau.edu.ua\/en\/n88v1r2016potryvaieva\/","title":{"rendered":"Legislative features of the accounting support of expenses and income"},"content":{"rendered":"UDC 346.57:631.11:657.21<\/p>\n<p><em><strong>N. Potryvaieva<\/strong><\/em><br \/>\n<em><strong> \u0422. Korenovska<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">This article provides an overview of the main existing legal instruments on accounting of costs and incomes of enterprises. The conditions for the recognition of entities\u2019 revenues and expenses. Considered comparative characteristics of national and international accounting standards. The problems of transformation of national accounting standards with international requirements are highlighted.<\/p>\n<p><strong><em>Key words:<\/em><\/strong><em> income, expenses, profit, loss, international and national accounting standards.<\/em><\/p>\n<p><a href=\"https:\/\/visnyk.mnau.edu.ua\/statti\/2016\/n88v1r2016potryvaieva.pdf\">Legislative features of the accounting support of expenses and income.<\/a><\/p>\n<p style=\"text-align: justify;\">References<br \/>\n1. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakon Ukrainy vid 16.07.1999 r. # 996-XIV [Elektronnyi resurs]. \u2013 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n2. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 \u00abZahalni vymohy do finansovoi zvitnosti\u00bb [Elektronnyi resurs] : Nakaz Ministerstva finansiv Ukrainy vid 07.02.2013 r. # 73 \u2013 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n3. Polozhennia (standart) bukhhalterskoho obliku 15 \u00abDokhid\u00bb [Elektronnyi resurs] : Nakaz Ministerstva finansiv Ukrainy vid 29.11.1999 r., # 290. \u2014 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n4. Polozhennia (standart) bukhhalterskoho obliku 16 \u00abVytraty\u00bb [Elektronnyi resurs]: Nakaz Ministerstva finansiv Ukrainy vid 31.12.1999 r. # 318. \u2014 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n5. Mizhnarodnyi standart bukhhalterskoho obliku 1 \u00abPodannia finansovoi zvitnosti\u00bb [Elektronnyi resurs]. \u2014 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n6. Mizhnarodnyi standart bukhhalterskoho obliku 12 \u00abPodatky na prybutok\u00bb [Elektronnyi resurs]. \u2014 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n7. Mizhnarodnyi standart bukhhalterskoho obliku 18 \u00abDokhid\u00bb: [Elektronnyi resurs]. \u2014 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n8. Mizhnarodnyi standart bukhhalterskoho obliku 23 \u00abVytraty na pozyky\u00bb: [Elektronnyi resurs]. \u2014 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n9. Mizhnarodnyi standart bukhhalterskoho obliku 41 \u00abSilske hospodarstvo\u00bb: [Elektronnyi resurs]. \u2014 Rezhym dostupu: http:\/\/zakon.rada.gov.ua.<br \/>\n10. Veriha H. Problemni aspekty transformatsii finansovoi zvitnosti pidpryiemstv Ukrainy vidpovidno do pryntsypiv MSFZ \/ H. Veriha \/\/ Bukhhalterskyi oblik i audyt. \u2013 2010. \u2013 # 9. \u2013 S. 19\u201325.<br \/>\n11. Kireitsev H.H. Rehuliuvannia rozvytku bukhhalterskoho obliku v silskomu hospodarstvi Ukrainy: naukova dopovid na Mizhnar. nauk-prakt. konf. Podilskoho derzh. ahrarno-tekhnich. un-tu 24-25 veresnia 2013 r \/\/ H.H. Kireitsev \/ \u2013 Kamianets-Podilskyi, 2013. \u2013 32 s.<br \/>\n12. Avhustova O.O. Oblik vytrat za natsionalnymy ta mizhnarodnymy standartamy [Elektronnyi resurs]. \u2013 Rezhym dostupu : http:\/\/konf.amsfo.com.ua<br \/>\n13. Kamenska T. Mizhnarodni standarty finansovoi zvitnosti v Ukraini: suchasnyi stan, praktyka i problemy vprovadzhennia \/ T. Kamenska \/\/ Bukhhalterskyi oblik i audyt. \u2013 2012. \u2013 # 12. \u2013 S. 39\u201343.<\/p>\n<h4 style=\"text-align: right;\"><a href=\"https:\/\/visnyk.mnau.edu.ua\/en\/n88v1r2016\/\">Issue 1(88). 2016<\/a><\/h4>","protected":false},"excerpt":{"rendered":"<p>UDC 346.57:631.11:657.21 N. Potryvaieva \u0422. Korenovska This article provides an overview of the main existing legal instruments on accounting of costs and incomes of enterprises. The conditions for the recognition of entities\u2019 revenues and expenses. Considered comparative characteristics of national and international accounting standards. The problems of transformation of national accounting standards with international requirements [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[607],"tags":[767,380],"aioseo_notices":[],"views":563,"_links":{"self":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/2659"}],"collection":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=2659"}],"version-history":[{"count":0,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/2659\/revisions"}],"wp:attachment":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=2659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=2659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=2659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}