ANNOTATION

Goretska L.L. Assets in the national accounting systems. – Manuscript.

The thesis for maintaining the academic degree of candidate of economic science on specialty 08.06.04 – Accounting, Analysis and Auditing. – Institute of Agrarian Economy UAAS, Kyiv, 2003.

The thesis is devoted to theoretic and methodological substantiation of the statements, as well as working out the recommendations concerning the improvement of the assets accounting system normative and methodical base in Ukraine on the grounds of the world and national experience detailed study and comparative analysis.

Accounting system and the condition of assets accounting at the enterprises of the different countries of the world was chosen as an object, the subject is the set of the theoretical, organizational and methodological matters of the national accounting systems in general and in the area the assets accounting adjustment to the unified integrated system under the conditions of all-round globalization of the world economics.

The decisions relating to assets accounting improvement, which lay in specification and introduction of the changes to the normative and legislative acts concerning definition and the order of the assets and their elements recognition, improvement of the balance sheet left side.

Key words: accounting system, national accounting system, harmonization, convergence, unification, standardization, property, assets.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Редакційно-видавничий відділ ЖІТІ

10005, м. Житомир, вул. Черняховського, 10