Scientific papers (EPF)

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Browsing Scientific papers (EPF) by Subject "accounting"

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  • Publication
    ACCOUNTING AND ECONOMIC ANALYSIS IN CONDITIONS OF DIGITALIZATION AND GLOBALIZATION OF PUBLIC RELATIONS
    (2019)
    Iryna Yegorova
    ;
    Yaroslav Izmaylov
    ;
    Evalds Viskers
    The aim of the research is to identify the directions of accounting and economic analysis in the context of globalization and electronic data processing. The role of accounting and economic analysis in managing sustainable development of the national economy and economic entities is determined. The theoretical and methodological design of improved systems of accounting and economic analysis of  enterprises’ economic activity including expanded and updated functions, tasks and principles in accordance with current conditions of digitalization and globalization of public relations is presented. It allows creating appropriate organizational and methodological provision of accounting and analytical support of managing enterprises’ activity to increase reliability and relevance of accounting information. The authors prove that  improved components of the accounting and economic analysis system of enterprises’ economic activity in the conditions of digitalization and globalization of economic relations will enhance application of  accounting techniques, procedures, methodological support, management and internal control.
  • Publication
    Problems and solutions of accounting and evaluation of biological assets in Latvia
    (2018)
    Iluta Arbidane
    ;
    Iveta Mietule
    Activities in the field of agriculture deal with plants and animals constituting biological assets of the sector. From the point of view of accounting and valuation, biological assets is a scarcely investigated topic in Latvia, as well the object of the research only in general terms is reflected in Latvian legislation. That leads to confusion and uncertainty in evaluation and accounting of biological assets in the practical accounting. The subject of the study: evaluation and accounting of biological assets. The aim of the study is to explore and analyse problems of accounting and evaluation of biological assets in Latvia and to propose solutions. One of the research tasks is to explore the current legal base for evaluation and accounting of biological assets provided in the national legislation, to evaluate how it complies with the international accounting standards and to analyse the experience of other countries. The challenging issues of evaluation and accounting of biological assets in Latvia are defined in the research, possible solutions for improving the quality of accounting of biological assets are developed proposing the necessary amendments to the legislation and revisions to the methodological documents. Methods of the research: monographic/descriptive method, document analysis, and graphical analysis.
    Scopus© Citations 12