Financial Results of Ukrainian Enterprises: Peculiarities of Accounting Support for their Formation and Management
Journal: Проблеми сучасних трансформацій Серія економіка та управління
Year: 2023

The theoretical foundations and features of accounting support for the formation of financial results of Ukrainian enterprises have been studied, taking into account the requirements of national legislation and international accounting standards. The system of accounting accounts for recording the formation of the financial result of enterprises is characterized. The study of the differences in the rules for calculating the financial result of enterprises and private enterprises, recognition of