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BUSINESS INFORM №11-2014

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40

Section: Accounting and Auditing
UDC 338.6
Makurin A. A.
Problems of the Accounting of Economic Operations in the Context of European Integration of Ukraine (p. 233 - 237)

In the article problems of the accounting of economic operations in the context of the European integration of Ukraine are considered. Use of international standards in the domestic enterprises is analyzed. The analysis showed that the accounting should be corrected and modifications should be made in order to conform with international standards. Modifications in accounting would bring along changes in the formation and training of qualified accounting professionals. The transition of the Ukrainian accounting to international standards should be an important element of the integration of Ukrainian economy into the European and world economy. The problem of social responsibility towards the society in the context of accounting is, that in the developed countries of Europe the results of enterprise activity aim to support and benefit the territorial community. But in Ukraine, certain segments of the population are situated outside the equitable distribution, and there is no mention of real social partnership between business and society. The problem of determining the fair value of enterprises and their financial statements was analyzed. Assessment of the fair value is a tool for increasing the capitalization of enterprise, as it allows to significantly raise the value of the assets, and therefore the value of the owner capital. In the context of the accounting, attention is drawn to issues of moral damage to business owners from the financial fraud of the hired managers, resulting in undue overstatement of income.
Keywords: accounting, economic operations, competitiveness, integration, economy, European integration
Fig.: 2. Bibl.: 10.

Makurin Andrii A. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Audit, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Makurin, Andrii A. (2014) “Problems of the Accounting of Economic Operations in the Context of European Integration of Ukraine.” Business Inform 11:233–237.


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