Juk V.N. Development of accounting in the agrarian sector of economy: theory, methodology, practice . – Manuscript.
Thesis for obtaining the scientific degree of Doctor of Economic Sciences on specialty 08.00.09 – Accounting, analysis and audit (on the types of economic activity). National scientific centre „The Institute for Agrarian Economy” UAAS, Kiev, 2010.
The research is devoted to the scientific ground of strengthening the accounting providing of the agrarian sector of economy of Ukraine leading mission implementation in a global economy and decision of accounting theory, methodology and practice development problems.
Strategy and tactics of IFRS introduction in Ukraine are considered. Scientific problem of accounting theory boundedness in the decision of modern economic problems is solved through determination of new accounting paradigm of steady development economy and institutional accounting theory, clarification of nature and substance of accounting system, its topic, objects, methodology and methods, development of classification and hierarchy of the institutional providing of accounting development, determination of accounting development through the particular branch aspects of his theory and practice.
The Conception of accounting development in the agrarian sector of economy of Ukraine is developed, ways and expected results from its introduction are identified. The theoretical and methodological bases of generation of branch accounting standards is developed.
Keywords: the institutional providing of accounting development, accounting paradigm of steady development economy, institutional accounting theory, agrarian segment of accounting theory, branch accounting standards, conception of accounting development in the agrarian sector of economy, accounting of biological assets, accounting of lands of agricultural purpose.
Підп. до друку 23.03.2010. Формат 60х90 1/16. Папір офсетний.
Ум. друк. арк. 1,9. Обл.-вид. арк. 1,9. Тираж 100 пр. Зам. № 47.
Видання та друк – Національний науковий центр “Інститут аграрної економіки”
03680, м. Київ, вул. Героїв Оборони, 10.
Свідоцтво суб’єкта видавничої справи ДК № 2065 від 18.01.2005 р.
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