Assessment in Accounting: Concept and Tools
Synopsis
The monograph is devoted to the study of the valuation in accounting (financial, managerial, actuarial) accounting, in the interests of business management and information support for interested parties.
Reliable standing display of all accounting objects is carried out through the mechanisms of evaluation. Modern change of their dominants in the system of international standards consists, in particular, in a gradual transition first to the widespread use of fair value measurement, and then to the mixed assessment model, as well as polyvariability in valuation for financial and management accounting, the use of actuarial mathematics in determining the value business. This requires the development of elements of a particular system, presented in the work.
The study of complex objects is impossible without an evolutionary retrospective, periodization and systematization of their development trends. Therefore, it is important to establish a valuation for the genesis as a tool for accounting and managing and implementing forecasts for its near future.
The transparency and validity of the formation of data on the cost of accounting objects and, on their basis, a reliable representation of the elements of financial statements, is a matter of internal contradiction – between the categorical requirements of institutional and legal norms and the evaluator of subjectivity of the valuer. Ways to mitigate this contradiction, through the variability of accounting policies for valuation for various purposes and various objects, are also explored in the work. Each economic entity is closely associated with stakeholders, groups of influence, which causes the need to study the relationship between the degree of satisfaction of groups of value influence and the value of the enterprise itself for such groups. To determine the degree of this dependence, an analysis of the sensitivity of the enterprise’s value to the satisfaction of the groups of value influence is conducted, making it possible to identify priority areas for their future activities.
The monograph is intended for researchers, teachers, graduate students and doctoral students, university students, accountants and managers, other professionals interested in evaluation problems.
ISBN 978-9949-7316-3-3 (PDF)
ISBN 978-9949-7316-2-6 (Hardcover)
--------------------------------------------------------------------------------------------------------------
How to Cite: Fomina, O., Sopko, V., Zadniprovskyi, O., Kyiashko, O., Muzychuk, M., Hryhorenko, O. et. al.; Fomina, O. (Ed.) (2018). Assessment in Accounting: Concept and Tools. Tallinn: Scientific Route OÜ, 214. doi: http://doi.org/10.21303/978-9949-7316-3-3
--------------------------------------------------------------------------------------------------------------
Indexing:
Chapters
-
Chapter 1 Theoretical basis of evaluation in accounting and reporting
-
Chapter 2 Conceptual provisions for the valuation application for accounting
-
Chapter 3 Methodology and technology for evaluation of objects in the system of management decision making
-
Chapter 4 5D paradigm of actuarial accounting in the system of the cost of business valuation
-
Chapter 5 Implementation of program-targeted and value-based approach to enterprise value management
Downloads
References
glavnyh profesiy novogo desyatiletiya. Available at: http://www. forbes.ru/karera/rynok-truda/34702-10-glavnyh-professii-novogo-desyatiletiya
Adams, R. (1995). Audit fundamentals. UNITI Publ., 398.
Afanas'ev, A. A. (2004). Ekonomicheskaya mysl' v Ispanii XVI veka – Salamankskaya shkola. Ekonomika i matematicheskie metody, 40 (4), 26–58.
Agentskie konflikty. Available at: https://pravo.studio/knigi-finan-sovyiy-menedjment/agentskie-konfliktyi-47781.html
Aktuarni rozrakhunky. Navchalni materialy: on-line. Available at: https://pidruchniki.com/15100111/strahova_sprava/aktuarni_rozra-hunki
Aleksander, D., Britton, A., Yorissen, E. (2005). Mezhdunarodnye standarty finansovoy otchetnosti: ot teorii k praktike. Moscow: Vershina, 740.
Antonova, N. A. (2011). Rol' balansovyh teoriy (staticheskoy i dinamicheskoy) v sovremennom buhgalterskom uchete. Noviy universitet, 4, 76–80.
Arens, E. A., Lobbek, Dzh. K. (2001). Audit. Moscow: Finansy i statistika. 551.
Aristotel' (1998). Nikomahova etika [V]. Aristotel'. Sochineniya. Vol. 4. Minsk: Literatura, 408.
Aristotel' (2010). Etika. Moscow: AST, 492.
Astrakhantseva, I. A. (2011). Finansove modeliuvannia vartosti pidpryiemstv u nevyznachenykh ekonomichnykh umovakh. Fundamentalni doslidzhennia, 4, 154–160.
Auzan, A. A. (Ed.) (2006). Instytutsiyna ekonomika: nova instytutsionalna ekonomichna teoriya. Moscow: YNFRA-M, 38.
Babiy, O. M., Malyshko, V. S., Pudycheva, H. O. (2016). Upravlinnia vartistiu pidpryiemstva. Odessa: ONEU, rotaprynt, 207.
Bai, S. I. (2009). Rozvytok orhanizatsiyi: polityka, potentsial, efektyv-nist. Kyiv: KNTEU, 280.
Basuroy, S., Mantrala, M. K., Walters, R. G. (2001). The Impact of Category Management on Retailer Prices and Performance: Theory and Evidence. Journal of Marketing, 65 (4), 16–32. doi: https://doi.org/10.1509/jmkg.65.4.16.18382
Belov, A. (2002). V poiskah garmonichnoy biznes-modeli. Sankt-Peterburg.
Bezverkhnia, Yu. V. (2013). Vybir standartiv vedennia upravlinskoho obliku. Zbirnyk naukovykh prats Tavriyskoho derzhavnoho ahrotekh-nolohichnoho universytetu (ekonomichni nauky), 1 (1), 52–58.
Biloshkurska, N. V. (2010). Modeli adaptyvnoi povedinky ta yikh rol u formuvanni ekonomichnoi bezpeky pidpryiemstva. Aktualni proble-my ekonomiky, 12 (114), 101–105.
Bir, S. (1993). Mozg firmy. Moscow: Radio i svyaz', 416.
Blank, I. A. (2001). Finansoviy menedzhment: ucheniy kurs. Kyiv: Nika-Centr-El'ga, 528.
Bondar, M. I. (2001). Oblik i audyt osnovnykh zasobiv (na materialakh ahrarnykh pidpryiemstv Kyivskoi oblasti). Kyiv, 22.
Borghini, S., Diamond, N., Kozinets, R. V., McGrath, M. A., Muiz, A. M., Sherry, J. F. (2009). Why Are Themed Brandstores So Powerful? Retail Brand Ideology at American Girl Place. Journal of Retailing, 85 (3), 363–375. doi: https://doi.org/10.1016/j.jretai.2009.05.003
Born, M. (1963). Fizika v zhizni moego pokoleniya. Moscow: Izd-vo inostr. literatury, 532.
Budko, O. (2014). Methods of estimation of accounting information's quality. Ekonomika ta derzhava, 3, 54–57.
Budnik, M. M. (2002). Adaptatsiya promyslovykh pidpryiemstv do rynkovykh umov hospodariuvannia. Kharkiv: Kharkivskyi derzhavnyi ekonomichnyi universytet, 18.
Bukhhalterskyi slovnyk: kalkuliatsiya, aktuarna. Available at: http://bibliograph.com.ua/kodex-11-8/50.htm
Business Valuations (2015). Measuring Business Interruption Losses and Other Commercial Damages, 285–314. doi: https://doi.org/ 10.1002/9781119204381.ch8
Butynets, F. F., Horetska, L. L. (2003). Bukhhalterskyi oblik u zarubi-zhnykh krainakh. Zhytomyr: ZhITI, 544.
Cheporov, V. V. (2009). Crisis of conception of «fair value». Scientific Notes of Taurida National V. Vernadsky University. Series: Economy and Managemen, 22 (61 (1)), 129–138.
Cheyz, R. B., Ekvilayn, N. Dzh., YAkobs, R. F. (2008). Proizvodstvenniy i operacionniy menedzhment. Moscow: Vil'yams, 1184.
Chizhen'kova, E. V. (2006). Formirovanie ekonomicheskogo mekhanizma adaptacii hozyaystvuyushchego sub'ekta k rynochnoy srede. Moscow: Orlovskiy gosudarstvenniy institut ekonomiki i torgovli, 24.
Conant, J. S., Smart, D. T., Solano-Mendez, R. (1993). Generic retailing types, distinctive marketing competencies, and competitive advantage. Journal of Retailing, 69 (3), 254–279. doi: https://doi.org/ 10.1016/0022-4359(93)90008-7
Conceptual Framework for Financial Reporting. Available at: https://www.ifrs.org/-/media/project/conceptual-framework/fact-sheet-project-summary-and-feedback-statement/conceptual-framework-project-summary.pdf
Corsten, D., Kumar, N. (2005). Do Suppliers Benefit from Collaborative Relationships with Large Retailers? An Empirical Investigation of Efficient Consumer Response Adoption. Journal of Marketing, 69 (3), 80–94. doi: https://doi.org/10.1509/jmkg.69.3.80.66360
Ctrogeckiy, V. M. (2014). Rimskoe pravo. Moscow-Berlin: Direct media, 441.
Davydov, H. M. Oblikova polityka. Available at: https://pidruchniki.com/1584072045997/buhgalterskiy_oblik_ta_audit/oblikova_politika
Defliz, F. L., Dzhenik, G. R., O'Reilli, V. M., Khirsh, M. B.; Sokolov, Ya. V. (Ed.) (1997). Montgomery Audit. Translated from Engl. UNITI Publ., 542.
Den'gi, banki, strahovanie, ekonomika i biznes. Discovered. Available at: http://discovered.com.ua/glossary/aktuarnaya-kalkulyaciya/
Derev'yanko, Y. M., Lukash, O. A., Starchenko, L. V. (2013). Improving Approaches to Evaluation of the Company. Mechanism of Economic Regulation, 4, 93–99.
Desyat' knig ob arhitekture. Vitruviy | De architectura libri decem. Vitruvius. Glava III. Available at: http://antique.totalarch.com/de_architectura_libri_decem
Diamond, N., Sherry, J. F., Mu iz, A. M., McGrath, M. A., Kozinets, R. V., Borghini, S. (2009). American Girl and the Brand Gestalt: Closing the Loop on Sociocultural Branding Research. Journal of Marketing, 73 (3), 118–134. doi: https://doi.org/10.1509/jmkg.73.3.118
Dombrovska, N. R. (2011). Metody otsinky vyrobnychykh zapasiv pidpryiemstva pry yikh vykorystanni zghidno natsionalnykh standartiv. Vseukrainskyi naukovo-vyrobnychyi zhurnal. Innovatsiina ekonomika, 7 (26), 137–143.
Dudko, P. (2017). The benefits and risks of QFD (quality function deployment) method implementation at enterprise. Formuvannia rynkovykh vidnosyn v Ukraini, 12, 110–114. Available at: http://nbuv.gov.ua/UJRN/frvu_2017_12_22
Dzhihadze, T. (2012). Pervonachal'naya ocenka osnovnyh sredstv po MSFO i P(S)BU. Ekspress-analiz zakonodatel'nyh i normativnyh aktov, 17-18, 21–36.
Emerson, D. J., Karim, K. E., Rutledge, R. W. (2010). Fair Value Accounting: A Historical Review Of The Most Controversial Accounting Issue In Decades. Journal of Business & Economics Research (JBER), 8 (4). doi: https://doi.org/10.19030/jber.v8i4.705
Ershovа, N. U. (2014). The quality of accounting information: a methodological approach to assessment. Actual problems of economics, 8, 368–374.
Evropeyskie standarty ocenki. Available at: http://7267507.ru/?page_id=4012
Evtuh, A. T. (2005). Sistema znaniy o stoimosti. Ekonomicheskiy analiz: teoriya i praktika, 10, 15–24.
Falin, G. I. Programma podgotovki aktuariev na mekhaniko-matematicheskom fakul'tete MGU: istoriya, tekushchee sostoyanie i plany razvitiya. Available at: http://mech.math.msu.su/~falin/files/Фалин_Г.И.(2013)Доклад_на_совещании_деканов_13_декабря_2013.pdf
Fernandez, A. Fair valuation of real estate. BIS Papers No 21. Available at: https://www.imf.org/external/pubs/ft/reif/2005/eng/ch8.pdf
Fomina, O. V. (2015). Managerial accounting principles. Actual problems of economics, 9, 392–397.
Fomina, O. V., Goncharenko, O. M. (2015). Assessment of enterprise risk in the accounting system. Otsinka ryzykiv pidpryyemstva v systemi bukhhalterskoho obliku, 3-4 (2), 67–70.
Foster, G. (1986). Financial Statement Analysis. Englewood Cliffs. NJ: Prentice-Hall, Inc., 625.
Golden, L. (2016). Finansovaya otchetnost' v 3D. Sankt-Peterburg: SUPER Izdatel'stvo, 237.
Gomogennaya sistema. Available at: https://ru.wikipedia.org/wiki/Гомогенная_система
Grey, S. Dzh., Nidlz, E. B. (2006). Finansoviy uchet: global'niy podhod. Moscow: Volters Kluver, 614.
Grosul, V. А., Kruglova, O. А., Rachkovan, O. D. (2017). Methodological framework of external environment assessment for adaptation of retailers. Actual problems of economics, 4, 62–74. Available at: http://nbuv.gov.ua/UJRN/ape_2017_4_9
Gul'penko, K. V. (2012). Razvitie ucheta dlya celey upravleniya v sovremennyh usloviyah. Materialy XI mezhdunarodnoy nauchno-prakticheskoy konferencii. Sankt-Peterburg, 15–18.
Gurskaya, M. M. (2015). Pochemu Luka Pacholi schital venecianskiy metod buhgalterii samym predpochtitel'nym. Sovershenstvovaniya ucheta, analiza i kontrolya kak mekhanizmov informacionnogo obespecheniya ustoychivogo razvitiya ekonomiki: materialy II mezhdunar. nauch.-prakt. konf. Novopolock: PGU, 27–32.
Haidutskyi, P. I., Zhuk, V. M. (2012). Rol bukhhalterskoho obliku v poperedzhenni ekonomichnykh kryz. Ekonomika Ukrainy, 12, 72–82.
Harvey, D., McLaney, E., Atrill, P. (2013). Accounting for business. London, 464. doi: https://doi.org/10.4324/9780080939025
Hertati, L., Zarkasyi, H. W. (2015). Effect of competence user information system, the quality of accounting systems management and implications insastisfaction user information system (State owner in Sumatera Selatan). European Journal of Accounting, Auditing and Finance Research, 3 (2), 35–60.
Hill, L. E., Owen, D. W. (1984). The Instrumental Philosophy of Economic History and the Institutionalist Theory of Normative Value. Journal of Economic Issues, 18 (2), 581–587. doi: https://doi.org/10.1080/ 00213624.1984.11504258
Hoffmann, S. (2010). A Historical View on the Political Fair Value Debate in Germany. SSRN Electronic Journal. doi: https://doi.org/ 10.2139/ssrn.1634824
Holov, S. F. (2007). Spravedlyva vartist ta yii mistse v systemi otsinok bukhhalterskoho obliku. Bukhhalterskyi oblik i audyt, 4, 3–18.
Holov, S. F. (2008). Suchasnyi stan ta perspektyvy rozvytku bukhhalterskoho obliku v Ukraini. Kyiv, 481.
Holubieva, T. S., Kolos, I. V. (2006). Metodolohichni pidkhody do otsinky efektyvnosti diialnosti pidpryiemstva. Aktualni problemy ekonomiky, 5, 66–71.
Honcharov, Yu. V., Kravchenko, I. V. (2011). Otsinka vyrobnychykh zapasiv: vitchyznianyi ta zarubizhnyi dosvid. Oblik i finansy APK, 1, 50–53.
Hoverstadt, P. (2009). The Fractal Organization: Creating sustainable organizations with the Viable System Model. Wiley, 338.
Hudzynskyi, O. D., Kireitsev, H. H., Savchuk, V. K. (2005). Ekonomichna teoriya i realizatsiya yii polozhen v mekhanizmakh rozvytku APK. Ekonomichna teoriia, 32, 80–95.
Ijiri, Y. (1967). The foundation of Accounting Measurement, Engle-wood Cliffs. New Jersey, 227–243.
International Valuation Standards Overview. Available at: http://www.myappraisalinstitute.org/education/course_descrb/default.aspx?prgrm_nbr=845
International Valuation Standards. Available at: http://smao.ru/files/dok_novosti/2013/perevod_mco.pdf
Istoricheskaya stoimost' vs. spravedlivaya stoimost': ne tak daleki, kak kazhutsya. Available at: https://gaap.ru/news/145204/
Istoriya vynyknennia ta osoblyvosti aktuarnykh rozrakhunkiv. Aktuarni rozrakhunky. Available at: http://dn.khnu.km.ua/dn/k_default.aspx?M=k0465&T=01&lng=1&st=0
Ivashkevich, V. V. (2002). Metodologicheskiy sovet po buhgalterskomu uchetu. Buhgalterskiy uchet, 2, 62.
Jianu, I., Ruiu, R., Jianu, I., Ruiu, M. (2013). The Value and the Evaluation Process in Accounting. Journal of Knowledge Management, Economics and Information Technology, 199–221.
Karpova, V. V. (2008). Kontseptsiya otsinky obiektiv bukhhalterskoho obliku. Moscow: KhTREIU, 208.
Kartseva, V. V., Mikhailova, N. V. (2013). The role of evaluation in the management of the company value. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli, 3 (59), 186–189.
Kay, J. (2010). True and fair values melt under a spotlight. The Financial Times.
Khendriksen, E. S., Van Breda, M. F. (2000). Theory of accounting. Finansy i Statistika Publ., 576.
Khendriksen, E. S., van Breda, M. F.; Sokolov, Ya. V. (Ed.) (2000). Teo-riya bukhhalterskoho obliku. Moscow: Finansy i statystyka, 576.
Kieso, D. E., Weygandt, J. J., Warfield, T. D. (2013). Intermediate ac-counting. Wiley, 1557.
Kiliar, O. (2009). Teoretyko-metodychni osnovy otsinky zapasiv. Halytskyi ekonomichnyi visnyk, 1, 145–152.
King, A. (2011). Fair Value for Financial Reporting: Meeting the New FASB Requirements. Мoscow, 28.
Kir'yanov, I. V. (2011). Metodika agregirovannoy aktuarnoy ocenki uslovno-dostatochnoy dohodnosti negosudarstvennyh pensionnyh fondov. Finansy, 3, 133–138.
Kirei, O. (2001). Vartisne «vbrannia» osnovnykh zasobiv. Bukhhalteriya, 39 (1), 40–46.
Kireitsev, H. H. (2009). Rehuliuvannia rozvytku bukhhalterskoho obliku v silskomu hospodarstvi Ukrainy. Naukova Dopovid na Mizhnar. nauk.-prakt. konf., prysviach. yuvileiu kafedry bukhhalterskoho obliku Podilskoho derzhavnoho ahrarno-tekhnichnoho un-tu. Kamianets-Podilskyi, 27.
Kodeks Ukrainy pro administratyvni pravoporushennia vid 07.12.84 r. No. 8073-X.
Kontseptualna osnova finansovoi zvitnosti v redaktsii 2018 roku (korotkyi ohliad). Available at: https://zakon.help/article/konceptualna-os-nova-finansovoi-zvitnosti-msfz-v/
Kontseptualna osnova finansovoi zvitnosti. Available at: http://zakon.rada.gov.ua/go/929_009
Koriahin, M. V. (2012). Otsiniuvannia vartosti pidpryiemstva v systemi bukhhalterskoho obliku. Lviv: TOV «Interservis», 262.
Koriahin, M. V. (2012). Preconditions of assessment's development in the system of cost accounting business. Kul'tura narodov Prichernomor'ya, 234, 61–65.
Koryagin, M., Shevchuk, V. (2012). Theoretical and methodological basis of enterprise's cost evaluation. Ekonomist, 10, 58–60.
Kostyrko, R. O., Tertychna, N. V., Shevchuk, V. O.; Chumachenko, M. H. (Ed.) (2008). Kompleksna otsinka vartosti pidpryiemstva. Kharkiv: Faktor, 278.
Kotelevskaya, N. V. (2007). Ekonomicheskaya diagnostika predpriyatiya: prosto o slozhnom. Kharkiv: Konsul't, 160.
Kouplend, T., Koller, T. (2002). Stoimost' kompanii: ocenka i upravlenie. Moscow: ZAO»Olimp-Biznes», 576.
Kovalev, V. V., Volkova, O. N. (2002). Analiz hozyaystvennoy deyatel'nosti predpriyatiya. Moscow: OOO «TK Velbi», 424.
Kozak, V. H. (2010). Vyznannia ta otsinka osnovnykh zasobiv. Materialy Mizhnarodnoi nauk.-prakt. konf. Ternopil: TDEU, 117–118.
Kozlova, O. V. (2012). Standartizaciya upravlencheskogo ucheta zatrat v holdingovyh kompaniyah. Audit i finansoviy analiz, 5, 49–52.
Kozlovskyi, A. A. (2003). Spravedlyvist yak hnoseolohichnyi pryntsyp prava. Erlikhivskyi zbirnyk, 3, 11–17.
Krasnokutska, N. S. (2009). Protsesnyi pidkhid do formuvannia potentsialu torhovelnykh pidpryiemstv. Visnyk Donetskoho natsionalnoho universytetu ekonomiky i torhivli im. Mykhaila Tuhan-Baranovskoho, 4. Available at: http://archive.nbuv.gov.ua/portal/soc_gum/vdnuet/econ/2009_4/17.pdf
Krot, Yu. M. (2011). Otsinka dovhostrokovykh aktyviv yak vazhlyvyi element oblikovoi polityky pidpryiemstva. Ekonomika APK, 8, 76–81.
Krush, P. V., Polishchuk, S. V. (2004). Otsinka biznesu. Kyiv: Tsentr navchalnoi literatury, 264.
Krylov, S. V. (2005). Strategicheskiy upravlencheskiy uchet i ego rol' v upravlenii finansovymi potokami organizacii. Upravlencheskiy uchet, 3, 8–5.
Kuter, M. I. (2000). Teoriya i principy buhgalterskogo ucheta. Moscow: Finansy i statistika, Ekspertnoe byuro, 58.
Kuter, M. I., Eshugova, B. S., Komkova, J. L., Shihidi, A. G. (2009). Research and development of theoretical basis on financial results. Vektor nauki TGU, 7 (10), 115–117.
Kutsmida, N. (2011). Sobivartist: praktychni momenty vid DPAU. Debet-Kredyt, 43, 26–29.
Kutsyk, V. I., Yavtuhovska I. V., (2015). Methods and approaches to the company valuation: theoretical aspect, problems of their use. Visnyk Lvivskoi komertsiinoi akademiyi. Seriya ekonomichna, 48, 82–87.
Kuzhelnyi, M. V., Levytska, S. O. (2010). Orhanizatsiya obliku. Rivne: NUVHP, 352.
Kuznetsova, S. A. (2007). Bukhhalterskyi oblik v systemi formuvannia upravlinskoi informatsiyi: metodolohiya ta praktyka. Melitopol: Tavriyskyi derzhavnyi ahrotekhnolohichnyi universytet, 297.
Kuznetsova, S. A. (2014). Perspektyva bukhhalterskoho obliku: stratehichnist, elektronna komertsiya ta sotsialna spriamovanist. Yevropeiskyi vektor ekonomichnoho rozvytku, 1 (16), 73–83.
Kvalifikatsiyni vymohy do osib, yaki mozhut zaimatysia aktuarnymy rozrakhunkamy: Rozporiadzhennia Natsionalnoi komisiyi, shcho zdi-ysniuie derzhavne rehuliuvannia u sferi rynkiv finansovykh posluh No. 3519 vid 08 liutoho 2005 r. Available at: http://zakon2.rada.gov.ua/laws/show/z0265-05
Lahovska, A. O. (2012). Aktuarna kontseptsiia bukhhalterskoho obliku. Zymovi chytannia, prysviacheni ideiam P. P. Nimchynova ta I. V. Malysheva: zb. tez Desiatoi Vseukr. nauk. Internet-konf. studentiv i molodykh vchenykh, prysviachenykh vydatnym vchenym v haluzi bukhhalterskoho obliku, finansovoho analizu ta kontroliu d. e. n., prof. I. V. Malyshevu. Zhytomyr: ZhDTU, 57–58.
Lashkov, S. M. (2012). Pravova pryroda mizhnarodnykh standartiv otsinky maina. Visnyk Luhanskoho derzhavnoho universytetu, 4, 117–124.
Lazaryshyna, I. D. (2004). Metodolohiya ta orhanizatsiya ekonomichnoho analizu. Rivne: UDUVHP, 112.
Le Goff, Zh. (2010). Srednevekov'e i den'gi: ocherk istoricheskoy antropologi. Sankt-Peterburg: EVRAZIYA, 224.
Lee, K., Antill, N. (2005). Company Valuation Under IFRS: Interpreting and Forecasting Accounts Using International Financial Reporting Standards. Harriman House Publishing, 406.
Lemishovska, O. S. (2017). Evaluation in accounting principles and retrospective analysis methods. Visnyk Natsionalnoho universytetu «Lvivska politekhnika». Seriia: Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku, 862, 155–161.
Leonte, E., Gil'bo, A. (1924). Obshchie rukovodyashchie nachala schetovedeniya. Moscow, 192.
Levytska, S. O., Lebedzevych, Ya. V., Osadcha, O. O. (2012). Zvitnist pidpryiemstv. Ostroh: NU «Ostrozka akademiya», 230.
Loikо, V. V., Kalabuhova, A. V. (2015). Business valuation as a tool of managing company value. International scientific journal, 8, 126–130.
Lovinska, L. H. (2006). Otsinka v bukhhalterskomu obliku. Kyiv: KNEU, 256.
Lupan, I. V., Khaletska, Z. P., Checha, V. O. (2011). Vykorystannia kanonichnoho koreliatsiynoho analizu u pedahohichnykh doslidzhenniakh. Naukovi zapysky NDU im. M. Hoholia, 10, 63–68.
Makeieva, O. V. (2008). Suchasni pidkhody do otsinky osnovnykh zasobiv u bukhhalterskomu obliku ta finansoviy zvitnosti. Visnyk sotsialno-ekonomichnykh doslidzhen, 31, 223–228.
Maksimova, V. F. (2012). Bukhhaletrskyi oblik. Odessa: ONEU, 670.
Maliuha, N. M. (1998). Otsinka v bukhhalterskomu obliku: rozvytok uiavlen. Visnyk ZhITI. Ekonomichni nauky, 7, 23–32.
Maliuha, N. M. (1998). Shliakhy udoskonalennia otsinky v bukhhalter-skomu obliku: teoriya, praktyka, perspektyvy. Zhytomyr, 384.
Maliuha, N., Zamula, I. (2008). Zemlia v systemi bukhhalterskoho obliku: vyznannia, otsinka, metodyka vidobrazhennia. Bukhhalterskyi oblik i audyt, 5, 15.
Marenych, T. H. (2014). Otsinka v bukhhalterskomu obliku. Visnyk Kharkivskoho natsionalnoho tekhnichnoho universytetu silskoho hospodarstva imeni Petra Vasylenka, 150, 19–25.
Mauch, P. D. (2010). Quality Management: Theory and Application. CRC Press. Available at: https://epdf.tips/download/quality-manage-ment-theory-and-application.html
Mazaraki, A. A., Psheslinskyi, D. M., Smolin, I. V. (2010). Torhovelne pidpryiemstvo: stratehiya, polityka, konkurentospromozhnist. Kyiv: KNTEU, 384.
Meiting, L. (2017). Methodological approaches to the estimation of the market value of the enterprise. Ekonomika i socium, 5 (36). Available at: http://iupr.ru/domains_data/files/zurnal_36/Lyu%20Myaytin-statya-2..pdf
Mendrul, O. H. (2002). Upravlinnia vartistiu pidpryiemstv. Kyiv: KNEU, 272.
Metodychni rekomendatsiyi z bukhhalterskoho obliku osnovnykh zasobiv, zatverdzheni Nakazom Ministerstva finansiv vid 30.09.2003 r. No. 561. Available at: http://zakon.rada.gov.ua/rada/show/v0561201-03
Mezhdunarodniy opyt reglamentacii upravlencheskogo ucheta. Available at: https://studme.org/72957/buhgalterskiy_uchet_i_audit/mezhdunarodnyy_opyt_reglamentatsii_upravlencheskogo_ucheta
Mizes Lyudvig fon (2000). Chelovecheskaya deyatel'nost': Traktat po ekonomicheskoy teorii. Moscow: OAO «NPO «Ekonomika», 125.
Mizhnarodni standarty finansovoi zvitnosti. Available at: https://www.minfin.gov.ua/news/view/mizhnarodni-standarty-finansovoi-zvitnosti--pereklad-ukrainskoiu-movoiu---rik?category=dohidna-politika&subcategory=buhgalterskij-oblik
Mizhnarodni standarty otsinky 2011 (2012). UTO. Kyiv: «Avanpost-Prym», 144.
Mizhnarodnyi standart finansovoi zvitnosti 13 (MSFZ 13). Otsinka spravedlyvoi vartosti. Available at: https://zakon.rada.gov.ua/laws/show/929_068
Mokrynska, Z. V. (2011). Alhorytm formuvannia biznes-modeli aviakompaniyi. Problemy systemnoho pidkhodu v ekonomitsi: elektronne naukove fakhove vydannia, 3.
Moskalov, I. Ye. Pryntsypy adaptyvnosti v strukturi orhanizatsiyi. Available at: http://profinstrument.org/index.php/analitika/1950-principi-adaptivnosti-v-strukturi-organizacii
Napadovska, L. V., Dobiya, M., Sander, Sh., Matezich, R. et. al.; Napa-dovska, L. V. (Ed.) (2008). Teoryia bukhhalterskoho obliku. Kyiv: Kyiv. nats. torh.-ekon. un-t, 735.
Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti», zatv. nakazom Minfinu Ukrainy vid 31.03.1999 r. No. 87.
Natsionalne polozhennia (standart) bukhhalterskoho obliku v derzhav-nomu sektori 125 «Zminy oblikovykh otsinok ta vypravlennia pomy-lok», p. 3. Available at: http://zakon.rada.gov.ua/laws/show/z0090-11
Naumchuk, O. A. (2010). Metodyka otsinky y obliku vytrat na vidnovlennia osnovnykh zasobiv z urakhuvanniam pryntsypu suttievosti. Visnyk Donetskoho natsionalnoho universytetu i torhivli im. M. Tuhan-Baranovskoho, 4 (48), 363–371.
Nidlz, B., Anderson, Kh., Kolduell, D. (2000). Principles of Accounting. Finansy i Statistika Publ., 496.
Nikolaenko, A. A., Efimova, M. G. (2013). Ocenka biznesa metodom chistyh aktivov. Nauka YUUrGU: materialy 67-y nauchnoy konferencii. Sekcii social'no-gumanitarnyh nauk. Ural'sk: Yuzhno-Ural'skiy gosudarstvenniy unіversitet, 1525–1530.
Nimchynov, P. P. (1977). Zahalna teoriya bukhhalterskoho obliku. Kyiv: Vyshcha shkola, 240.
Nobes, C. (2001). Asset Measurement Bases in UK and IASC Standards. London.
O professiyah i professionalah: Top vostrebovannyh profesiy 2017. Available at: http://www.proprof.ru/stati/careera/vybor-professii/statistika-i-reytingi/top-vostrebovannyh-professiy
Oblachnye biznes-modeli. Available at: http://msdn.microsoft.com/ru-ru/dn133032.aspx
Obshchestvo aktuariev Kazahstana. Available at: http://actuary.kz/budushhim-aktuariyam/ob-aktuarnoj-deyatelnosti.html
Ocenka nedvizhimosti. Available at: http://libraryno.ru/4-2-mezhdu-narodnye-standarty-ocenki-ocen_nedvig/
Ojo, M., Akkeren, J. V. (2017). Value Relevance of accounting information in capital markets. Melbourne: IGI Global, 323. doi: https://doi.org/ 10.4018/978-1-5225-1900-3
On Accounting and Financial Reporting in Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/en/996-14
Opara, V. M., Dombrovska, O. A. (2016). Standartyzatsiyi u sferi otsin ky zemli. Visnyk Kharkivskoho natsionalnoho universytetu imeni V. N. Karazina. Seriya: Heolohiya. Heohrafiia. Ekolohiya, 44, 129–136.
Osterwalder, А., Yves, P. (2010). Business Model Generation. Hoboken, New Jersey: John Wiley & Sons, Inc, 282.
Ostrovska, H. (2008). Upravlinnia vartistiu: suchasni instrumenty otsinky korporatyvnoi efektyvnosti. Svit finansiv, 3 (16), 106–116.
Otsinka mainovykh prav intelektualnoi vlasnosti: Natsionalnyi standart No. 4: za stanom na 3 zhovt. 2007 r. Kabinet Ministriv Ukrainy. Available at: https://zakon.rada.gov.ua/laws/show/1185-2007-%D0%BF
Otsinka nerukhomoho maina: Natsionalnyi standart No. 2: za stanom na 28 zhovt. 2004 r. Kabinet Ministriv Ukrainy. Available at: https://zakon.rada.gov.ua/laws/show/1442-2004-%D0%BF
Otsinka tsilisnykh mainovykh kompleksiv: Natsionalnyi standart No. 3: za stanom na 29 lystop. 2006 r. No. 1655. Kabinet Ministriv Ukrainy. Available at: https://zakon.rada.gov.ua/laws/show/1655-2006-%D0%BF
Padgett, D., Mulvey, M. S. (2007). Differentiation Via Technology: Strategic Positioning of Services Following the Introduction of Disruptive Technology. Journal of Retailing, 83 (4), 375–391. doi: https://doi.org/10.1016/j.jretai.2007.03.010
Paliy, V. F. (2004). Buhgalterskiy uchet: sub'ektivnye suzhdeniya i ob'ektivnye reali. Buhgalterskiy uchet, 9, 5–10.
Paliy, V. F., Sokolov, Ya. V. (1988). Teoriya buhgalterskogo ucheta. Moscow: Finansy i statistika, 279.
Penman, S. H. (2007). Financial Statement Analysis and Security Valuation. New York: MsGraw-Hill/Irwin, 245.
Petrovych, Y. M., Hrybyk, I. I. Udoskonalennia upravlinnia protsesom adaptatsiyi pidpryiemstva do rynkovykh umov hospodariuvannia. Lviv Polytechnic National University Institutional Repository. Available at: http://ena.lp.edu.ua:8080/bitstream/ntb/19227/1/23-Petrovich-110-117.pdf
Petrunia, Yu. Ye., Ivashyna, O. F. (2010). Instytutsionalni chynnyky ekonomichnoho rozvytku. Ekonomichna teoriya, 4, 24–31.
Polozhennia (standart) bukhhalterskoho obliku 28 «Zmenshennia korysnosti aktyviv», zatv. nakazom Ministerstvom finansiv Ukrainy vid 24.12.2004 r. No. 817.
Polozhennia (standart) bukhhalterskoho obliku 32 «Investytsiyna nerukhomist», zatv. nakazom Ministerstvom finansiv Ukrainy vid 02.07.2007 r. No. 779.
Polozhennia (standart) bukhhalterskoho obliku 7 «Osnovni zasoby», zatv. nakazom Minfinu Ukrainy vid 27.04.2000 r. No. 92.
Polozhennia (standart) bukhhalterskoho obliku 9 «Zapasy», zatverdzhe-no nakazom Ministerstva finansiv Ukrainy vid 20.10.1999 r. No. 246.
Porter, G. A., Norton, C. L. (2007). Financial accounting. Massachusetts, The Dryden Press, 654.
Posylaieva, K. I., Krot, Yu. O. (2011). Otsinka vyrobnychykh zapasiv pry yikh vykorystanni. Visnyk Kharkivskoho NAU im. V. V. Dokuchaieva. Seriya: Ekonomichni nauky, 8, 25.
Prant, M. (2011). Diocletian's Edict on Maximum Prices of 301 AD. A fragment found in Aigeira. historia.scribere 3, 359–398.
Presnyakov, S. (2007). O kriteriyah kachestva v buhgalterskom uchete i audite. Available at: http://www.audit-it.ru/articles/audit/a104/43905.html
Pro otsinku maina, mainovykh prav i profesiynoi otsinochnoi diyalnosti v Ukraini: Zakon Ukrainy: stanom na 12.07.2001 r. No. 2658-III. Verkhovna Rada Ukrainy (2001). Kyiv: Parlam. vyd-vo.
Pro otsinku zemel: Zakon Ukrainy 11.12.2003. Available at: http://zakon.rada.gov.ua/laws/show/1378-15
Pro standartyzatsiyu: Zakon Ukrainy (2014). Vidomosti Verkhovnoi Rady (VVR), No. 31, St. 1058.
Pro zatverdzhennia metodyky otsinky maina: vid 10 hrud. 2003 r. Kabinet Ministriv Ukrainy. Available at: http://zakon.rada.gov.ua/laws/show/1891-2003-%D0%BF
Pro zatverdzhennia Natsionalnoho polozhennia (standartu) bukhhalterskoho obliku 2 «Konsolidovana finansova zvitnist». Nakaz vid 27.06.2013 No. 628. Ministerstvo finansiv Ukrainy. Available at: http://zakon3.rada.gov.ua/laws/show/z1223-13
Pro zatverdzhennia Natsionalnoho standartu No. 1 «Zahalni zasady otsinky maina i mainovykh prav»: Postanova Kabinetu ministriv Ukrainy vid 10 veresnia 2003 r. No. 1440.
Pro zatverdzhennia Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh operatsiy pidpryiemstv i orha-nizatsiy ta Instruktsiyi pro yoho zastosuvannia: Nakaz Ministerstva Finansiv Ukrainy vid 30 lyst. 1999 r. No. 291: za stanom na 08 liutoho 2014 r. No. 48. Available at: http://zakon5.rada.gov.ua/laws/show/z0892-99
Prohrama reformuvannia systemy bukhhalterskoho obliku iz zastosuvanniam mizhnarodnykh standartiv, zatverdzhenoi postanovoiu. Kabinetu Ministriv Ukrainy vid 28 zhovtnia 1998 roku No. 1706 (1706-98-p).
Pryntsyp «spravedlyvoi vartosti» maie buty odnym iz kliuchovykh u mizhnarodnykh standartakh obliku, stverdzhuie hlobalna orhanizatsiya. Available at: http://old.epravda.com.ua/press/2009/03/17/185640/view_print/
R 50.1.018-98 Obespechenie stabil'nosti tekhnologicheskih processov v sistemah kachestva po modelyam standartov ISO serii 9000. Kontrol'nye karty Shuharta (1998). Moscow. Available at: http://www. gosthelp.ru/text/R50101898Obespecheniestab.html
Rappaport, A. (1996). Creating Shareholder Value. The New Standard for Business Performance. New York: Free Press.
Richard, B., Myers, S. (1996). Principles of Corporate Finance. Burr Ridge, IL: Irwin/McGraw-Hill.
RICS can trace its history right back to 1792 when the Surveyors Club was formed. Available at: https://web.archive.org/web/20141201001650/http:/www.rics.org/uk/about-rics/who-we-are/history/
Rishar, Zh., Sokolov, Ya. V. (Ed.) (2000). Buhgalterskiy uchet: teoriya i praktika. Moscow: Finansy i statistika, 160.
Savary, J. (1993). Le parfait nеgociant ou instruction pour ce qui regarde le commerc et l'application des ordonnances chez Louis Billaird. Reproduction, Allemagne, 325.
SFAS No. 157. Fair Value Measurements (2006). Available at: http://www.fasb.org
Shchepkin, A. V. (2001). Vnutrifirmennoe upravlenie (modeli i mekhanizmy). Moscow: IPU RAN, 80.
Shchodo skladannia finansovoi zvitnosti: lyst Ministerstva finansiv Ukrainy vid 05.09.2011 r. No. 31-08410-07-29/21847. Available at: http://tax.38044.org/UA/5612
Sherr, I. F. (1925). Buhgalteriya i balans. Moscow: «Ekonomicheskaya zhizn'», 575.
Shigaev, A. I.; Ivashkevich, V. B. (Ed.) (2011). Aktuarnyy uchet i ispol'zovanie ego dannyh dlya upravleniya. Moscow: Magistr: INFRA-M, 224.
Shmalenbah, O. (2010). Amortizaciya (per. T. Eremenko). Finansy i biznes, 3.
Shvets, V. H. (2003). Teoriya bukhhalterskoho obliku. Kyiv: «Znannia-Pres», 444.
Sigidov, Y. I., Korovina, M. A., Mikhno, E. V. (2015). History of evaluation in Russian accounting. Nauchniy zhurnal KubGAU, 113 (09). Available at: http://ej.kubagro.ru/2015/09/pdf/90.pdf
Sistema ocenochnoy deyatel'nosti v SShA. Available at: https://srosovet.ru/activities/international/us-structure-appraisers/
Slivotski, A. (2006). Migraciya cennosti. Chto budet s vashim biznesom poslezavtra? Moscow: Mann, Ivanov i Ferber, 175.
Slozko, T. M. (2013). Bukhhalterskyi oblik v umovakh instytutsiynykh peretvoren: teoriya i praktyka. Kyiv: Tsentr uchbovoi literatury, 304.
Smellie, W. (1773). Encyclopaedia Britannica: A Dictionary of Arts and Sciences. By a Society of Gentlmen in Scotland. In Three Volumes. Vol. 1. London, Printed for John Donaldson, Corner of Arundel Street in the Strand, 698.
Smernytska, Ye. V. (2010). Systematyzatsiya vydiv obliku v yedynu systemu bukhhalterskoho obliku. Visnyk ZhDTU, 3 (53), 242–243.
Smith, G. V., Parr, R. L. (1994). Valuation of Intellectual Property and Intangible Assets. New York: John Wiley & Sons.
Society of Actuaries. Available at: https://www.soa.org/Member/
Sokolov, Ya. V. (1996). Buhgalterskiy uchet: ot istokov do nashih dney. Moscow: Audit. Yuniti, 636.
Sokolov, Ya. V. (2005). Osnovy teorii buhgalterskogo ucheta. Moscow: Finansi i statistika, 496.
Sokolov, Ya. V., Sokolov, V. Ya. (2003). Istoriya buhgalterskogo ucheta. Moscow: Finansy i statistika, 272.
Sokolova, L. V., Veriasova, G. M., Sokolov, O. Ye. The use of cluster analysis methods in enterprises practical activity. Lviv Polytechnic National University Institutional Repository. Available at: http://ena.lp.edu.ua:8080/bitstream/ntb/13865/1/37_240-246_Vis_720_Menegment.pdf
Sopko, V. V., Sopko, V. V., Sopko, O. V. (2001). Bukhhalterskyi oblik. Zahalna teoriya bukhhalterskoho obliku. Kyiv.
Sorescu, A., Frambach, R. T., Singh, J., Rangaswamy, A., Bridges, C. (2011). Innovations in Retail Business Models. Journal of Re-tailing, 87, S3–S16. doi: https://doi.org/10.1016/j.jretai.2011.04.005
Striy, L. O. (2010). Marketynh XXI stolittia. Kontseptualni zminy ta tendentsiy rozvytku. Odessa: VMV, 320.
Strybul, O. V. (2009). Obiektyvna otsinka osnovnykh zasobiv yak baza dlia narakhuvannia amortyzatsiyi. Teoriyi mikro- i makroekonomiky, 33, 183–188.
Summa Theologiae, 2-2Q. Available at: http://www.corpusthomisti-cum.org/sth3061.html
Suprunova, I. V. (2012). Rozvytok otsinky v bukhhalterskomu obliku. Problemy teorii ta metodolohiyi bukhhalterskoho obliku, kontroliu i analizu, 3 (24), 481–483.
Ter Vehn Albert (1929). Di Entwicklung der Bilanzauffassungen bis zum ADHGH, in: Jg/6.
Tovarystvo Aktuariyiv Ukrainy. Available at: http://www.actuary.in.ua/
Tuyakova, Z. S. (2005). Istoricheskie predposylki razvitiya koncepciy stoimostnoy ocenki v razlichnyh modelyah buhgalterskogo ucheta. Vestnik Orenburgskogo gosudarstvennogo universiteta, 8, 155–166.
Tuyakova, Z. S. (2006). Essence and content of the concept «appraisal» in the system of price measuring of accounting objects. Vestnik Orenburgskogo gosudarstvennogo universiteta, 1 (1), 146–155.
Tuyakova, Z. S. (2006). Sistemnyy podhod k klassifikacii stoimostnyh ocenok v buhgalterskom uchete. Vestnik Orenburgskogo gosudarstvennogo universiteta, 10 (2), 312–321.
Van Birgelen, M., de Jong, A., de Ruyter, K. (2006). Multi-channel service retailing: The effects of channel performance satisfaction on behavioral intentions. Journal of Retailing, 82 (4), 367–377. doi: https://doi.org/10.1016/j.jretai.2006.08.010
Vitkin, L., Lutsenko, D. (2013). Model of Reforming the Standardization System in the Context of Ukraine's International Obligations and Considering the Need to Modernize the Economy. Standartyzatsiya. Sertyfikatsiya. Yakist, 3, 3–12.
Voronin, V. O., Liantse, E. V., Mamchyn, M. M. (2014). Analityka rynku nerukhomosti: metodolohiya ta pryntsypy suchasnoi otsinky. Lviv: vydavnytstvo «Mahnoliya», 304.
Vorotina, L. I., Vorotin, V. Ye., Lisniak, V. H., Polishchuk, V. M. (2005). Otsinka maina v Ukraini. Vol. 1. Nerukhome maino. Kyiv: Vyd. Yevrop. universitetu, 216.
Vud, F. (2002). Buhgalterskiy uchet dlya predprinimateley. Ch. 1. Moscow: Askeri, 250.
Walker, R. G. (1992). The SEC's ban on upward asset revaluations and the disclosure of current values. Abacus, 28 (1), 3–35.
Wood, F., Sangster, A. (2008). Business accounting. London: Saffron House Publ., 769.
Yachmenova, V. M., Osmanova, Z. O. (2010). Sutnist poniattia «adaptatsiya» ta «adaptyvnist». Visnyk Natsionalnoho universytetu «Lvivska Politekhnika», 684, 346–353.
Yanovytska, G. B., Verhola, U. V. (2015). Standardization and certification as agents for safety and quality provision of goods, works, services. Naukovyi visnyk Lvivskoho derzhavnoho universytetu vnutrishnikh sprav. seriya yurydychna, 2, 97–107.
Yaremko, I. Y. (2010). Conceptions and paradigms of record-keeping as system of scientific bases of theory. Visnyk Natsionalnoho universytetu «Lvivska politekhnika», 691, 246–252.
Zahorodniy, A. H., Partyn, H. O. (2004). Bukhhalterskyi oblik: osnovy teoriyi ta praktyky. Kyiv: T-vo «Znannia», KOO, 377.
Zhang, X. (2009). Retailers' Multichannel and Price Advertising Strategies. Marketing Science, 28 (6), 1080–1094. doi: https://doi.org/ 10.1287/mksc.1090.0499
Zheng, D. (2015). Education management and management science. CRC Press, 690. doi: https://doi.org/10.1201/b18636
Zorina, O. A. (2011). Orhanizatsiya intehrovanoi systemy obliku ta zvitnosti yak informatsiinoi bazy analizu. Ekonomika Kryma, 2 (35), 265–269.
«Biznes-model' – kak DNK. Ona dolzhna pronizyvat' vse urovni organizacii, kak DNK pronizyvaet ves' organizm». Available at: http://nsg.agency/blog/business-model-kak-dnk-kompanii/
«Traktat o schetah i zapisyah» – pervoe v istorii rukovodstvo po buhgalterskomu uchetu. Chast' 2. Glava 12. Available at: https://www.royal-agency.ru/economic-literature/pacioli/part-2.html

This work is licensed under a Creative Commons Attribution 4.0 International License.