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Анотація
The analysis of theoretical approaches concerning determination of “monetary means” concept and
their classification in the economic literature and according to the accounting standards, has been considered in the article. Monetary means are the most available assets of the enterprise, which provide its necessary paying capacity, and it causes the necessity to get full information about their movement and balance in the enterprise to increase efficiency of their use and management.
their classification in the economic literature and according to the accounting standards, has been considered in the article. Monetary means are the most available assets of the enterprise, which provide its necessary paying capacity, and it causes the necessity to get full information about their movement and balance in the enterprise to increase efficiency of their use and management.
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Як цитувати
Stupnytska, T., Volodina, O., & Martynovska, O. (2017). THE ANALYSIS OF THEORETICAL APPROACHES CONCERNING DETERMINATION OF MONETARY MEANS ACCORDING TO THE ACCOUNTING STANDARDS. Food Industry Economics, 9(4). https://doi.org/10.15673/fie.v9i4.751
Розділ
СИСТЕМА ОБЛІКУ, ЕКОНОМІЧНОГО АНАЛІЗУ, КОНТРОЛЮ ТА ОПОДАТКУВАННЯ
Посилання
1. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti» zatverdzhene nakazom Ministerstva finansiv 07.02.13 №73): za stanom na 8 liutoho 2014 r. (2014). Retrieved from
https://buhgalter911.com/uk/normativnaya-baza/instr-plan-rah/standart-buhgalterskogo/nacionalyne-pologhennyastandartu-1021081.html
2. MSBO 1 «Podannia finansovoi zvitnosti». (2015). Retrieved from
https://buhgalter911.com/public/uploads/msfo/MSBO1_01012015.pdf
3. MSBO 7 «Zvit pro rukh hroshovykh koshtiv». (2015). Retrieved from
https://buhgalter911.com/public/uploads/msfo/MSBO7_01012015.pdf
4. Forma № 5 «Prymitky do richnoi finansovoi zvitnosti» (zatverdzheno nakazom Minfinu vid 29.11.2000
№302 u redaktsii nakazu Minfinu vid 28.10.2003 №602 iz zminamy vnesenymy nakazamy Minfinu №989 vid
10.12.2002, №602 vid 28.10.2003, №1238 vid 14.10.2008. (2008). Retrieved from
https://buhgalter911.com/blanki/finansovaya-otchetnost/forma-n-5-prymitki
5. Bondarenko, N. M., & Taran, V. V. (2017). Orhanizatsiia obliku i kontroliu hroshovykh koshtiv. Prychornomorski ekonomichni studii, (17), 229-234.
6. Iefimenko, V. I., & Luk’ianenko, L. I. (2005). Oblik u zarubizhnykh krainakh (V. I. Iefimenko, Ed.). K.:
KNEU.
7. Ivchenko, L. V. (2016). Sutnist hroshovykh koshtiv: pidkhody do vyznachennia. Retrieved from
http://global-national.in.ua/archive/10-2016/167.pdf
8. Ostafiichuk, S. M. (2011). Klasyfikatsiia hroshovykh koshtiv ta yikh ekvivalentiv dlia potreb bukhhalterskoho obliku ta analizu. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni
nauky., (20), ІІ, 261-267
9. Sopko, V. (2010). Bukhhalterskyi oblik (2 vyd., pererob. i dop. ed.). K.: KNEU.
10. Pyskunov, R. A., & Sukhacheva, V. A. (2014). Klasyfikatsiia hroshovykh koshtiv. Retrieved from
http://nauka.kushnir.mk.ua/?p=74812
11. Poddierohin, A. M., & Nevmerzhytskyi, Ia. I. (2010). Efektyvnist upravlinnia hroshovymy potkamy pidpryiemstva. Finansy Ukrainy, (11), 119-127.
12. Tkachenko, N. M. (2011). Bukhhalterskyi oblik, opodatkuvannia i zvitnist (5-te vyd. ed.). K.: Altera.
13. Filimonenko, O. S. (2005). Finansy pidpryiemstv. K.: Kondor.
https://buhgalter911.com/uk/normativnaya-baza/instr-plan-rah/standart-buhgalterskogo/nacionalyne-pologhennyastandartu-1021081.html
2. MSBO 1 «Podannia finansovoi zvitnosti». (2015). Retrieved from
https://buhgalter911.com/public/uploads/msfo/MSBO1_01012015.pdf
3. MSBO 7 «Zvit pro rukh hroshovykh koshtiv». (2015). Retrieved from
https://buhgalter911.com/public/uploads/msfo/MSBO7_01012015.pdf
4. Forma № 5 «Prymitky do richnoi finansovoi zvitnosti» (zatverdzheno nakazom Minfinu vid 29.11.2000
№302 u redaktsii nakazu Minfinu vid 28.10.2003 №602 iz zminamy vnesenymy nakazamy Minfinu №989 vid
10.12.2002, №602 vid 28.10.2003, №1238 vid 14.10.2008. (2008). Retrieved from
https://buhgalter911.com/blanki/finansovaya-otchetnost/forma-n-5-prymitki
5. Bondarenko, N. M., & Taran, V. V. (2017). Orhanizatsiia obliku i kontroliu hroshovykh koshtiv. Prychornomorski ekonomichni studii, (17), 229-234.
6. Iefimenko, V. I., & Luk’ianenko, L. I. (2005). Oblik u zarubizhnykh krainakh (V. I. Iefimenko, Ed.). K.:
KNEU.
7. Ivchenko, L. V. (2016). Sutnist hroshovykh koshtiv: pidkhody do vyznachennia. Retrieved from
http://global-national.in.ua/archive/10-2016/167.pdf
8. Ostafiichuk, S. M. (2011). Klasyfikatsiia hroshovykh koshtiv ta yikh ekvivalentiv dlia potreb bukhhalterskoho obliku ta analizu. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni
nauky., (20), ІІ, 261-267
9. Sopko, V. (2010). Bukhhalterskyi oblik (2 vyd., pererob. i dop. ed.). K.: KNEU.
10. Pyskunov, R. A., & Sukhacheva, V. A. (2014). Klasyfikatsiia hroshovykh koshtiv. Retrieved from
http://nauka.kushnir.mk.ua/?p=74812
11. Poddierohin, A. M., & Nevmerzhytskyi, Ia. I. (2010). Efektyvnist upravlinnia hroshovymy potkamy pidpryiemstva. Finansy Ukrainy, (11), 119-127.
12. Tkachenko, N. M. (2011). Bukhhalterskyi oblik, opodatkuvannia i zvitnist (5-te vyd. ed.). K.: Altera.
13. Filimonenko, O. S. (2005). Finansy pidpryiemstv. K.: Kondor.