期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2017
卷号：82
期号：4
DOI：10.26642/jen-2017-4(82)-56-59
语种：English
出版社：Zhytomyr State Technological University
摘要：The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles,in particular,the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system»,«income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks,non-current assets,in the form of receivables,or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such,and are considered only as an increase in the asset,as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.
其他摘要：Впровадження міжнародних стандартів бухгалтерського обліку та фінансової звітності потребує більш глибокої імплементації принципів бухгалтерського обліку,зокрема,принципу нарахування та відповідності витрат. Дослідження показали,що його реалізація сприя
