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Електронний архів Житомирського державного технологічного університету

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Title ???????? ?????? ?? ??????????? ??????????????? ?????? ??????????? ???????? ? ?????? ?????????????????? ?????????
Development of the theory and methodology of accounting for inflation processes taking place in postindustrial economy
 
Creator ????????, ??????? ???????????
Ostapiuk, N.A.
 
Subject ?????????????? ?????
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accounting
inflation processes
inflation differences
devaluation of assets
monetary and non-monetary assets
analytical assessment of the impact of inflation
 
Description ???????????? ?????? ?????????? ?? ????????? ???????? ????????????? ??????
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Thesis is directed at solving the problem of the ability of accounting theory and
methodology to meet the users? requests under conditions of inflation processes taking
place in postindustrial economy.
The approach towards bringing the existing accounting system in accordance with
the users? requests, directed at managing assets under conditions of the constant changes of the purchasing ability of the monetary unit in postindustrial economy by proving the
necessity of reflecting the inflation processes of various severity in accounting basing
on their inevitable existence in country?s economy has been grounded. The modification
of the accepted accounting principles influenced by the inflation processes has been
disclosed. The accounting objects, which appear in the result of inflation existence, have
been outlined. The methodological constituents of accounting have been specified with
the purpose of guaranteeing the objectivity of the accounting data under conditions of
the traditional principles? functioning. The ranging approach towards adjusting
accounting registers in the context of the level of the changes of value in the monetary
unit has been developed as well as the peculiarities of making the analytical assessment
of company?s financial position and performance results under conditions of inflation
processes have been traced.
 
Date 2016-02-23T08:14:00Z
2016-02-23T08:14:00Z
2012-09-12
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1194
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????