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Електронний архів Житомирського державного технологічного університету

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Title ????????? ?????? ??????????????? ?????? ? ?????? ????????????: ??????? ????????? ? ???????
Islamic accounting model under of globalization: directions of adaptation in Ukraine
 
Creator ????????, ???????? ?????????????
Grytsyshen, D.O.
 
Subject ????????????
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globalization
Islamic accounting model
Islamic economic doctrine
users of accounting information
profit
financial reporting
reporting on social and ecological responsibility
 
Description ?????????? ?????????? ??????? ?? ????????????? ??????????? ?? ?????????? ???????? ???????????? ??????????? ??????? ? ?????????? ???????? ???????? ? ???????
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Thesis is dedicated to the analyzing and grounding theoretical and practical aspects
of introducing foreign experience into national accounting practice towards providing a
socially oriented development of economic relations. In the dissertation thesis the essence of globalization and significance of Islamic accounting model in overcoming its consequences have been specified. The place of accounting in the present-day economic doctrine of Islamic countries as well as the role of its principles in organizational and methodic statements have been determined. Peculiarities of
legal framework of accounting functioning in Islamic countries and its industry directivity have been determined. The influence of external environment on each element of accounting system has been grounded, which allowed to trace the formation mechanism of organizational and methodic statements of Islamic accounting model. The dependence of accounting information users? inquiries on ownership interest has been grounded as well as importance of accounting in information asymmetry regulation has been determined. The accounting model of distribution of enterprise?s results of activity which considers all factors of production has been developed. It has been offered to amend financial reporting forms (form 1 ?Balance Sheet? and form 2 ?Profit and Loss Statement?) in the context of figures of social nature. The role of
reporting on social and ecological responsibility under existing conditions of conducting
business has been determined as well as its essence has been specified. A set of statements on social and ecological responsibility of an enterprise has been worked out.
 
Date 2016-02-18T10:25:36Z
2016-02-18T10:25:36Z
2010-09-03
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1071
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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