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Постійне посилання на розділhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/35393
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Документ Public procurement: features, experience, prospects(2021) Cheban, Yuliia; Miroshyn, Nazar; Lambekova, Aigerim; Amanbekova, Anel; Davydiuk, Tetiana; Kotliar, DarynaThe state is one of the main participants in the economic process as a consumer of goods, works and services. Public procurement accounts for a significant portion of world trade flows, which can be estimated at 1.5 trillion EUR per year. The effectiveness of public procurement is determined primarily by the compliance of all participants of the system with the requirements of economy and fairness during its organization. The success of the economy in general depends on the efficiency of public procurement. Accordingly, the issue of further development of the public procurement system and improving the efficiency of public funds in order to provide society with quality goods and services is relevant. The topic is relevant for the studied countries that have implemented an electronic procurement system, have a list of identical features and problems in its organization, as well as significant differences. Some of these differences are a positive experience for the development of the procurement system of both countries. The purpose of work there is a study of the concept, meaning, legislative justification, features of the organization and control of public procurement of the Republic of Kazakhstan and Ukraine and on this basis to outline areas for improving the organizational components and control of public procurement in contemporary conditions.Документ Methodological aspects of accounting of warranty provision in accordance with international financial reporting standards(Національний університет "Львівська політехніка", 2020) Davydiuk, Tetiana; Syrtseva, S.; Endres, V.; Nadraga, V.In order to ensure that warranty repair and maintenance costs are included evenly in accordance with National Accounting Standards and International Financial Reporting Standards, entities are entitled to create provisions under warranty. Creation of such provisions allows to adjust the income and expenses for warranty repair and maintenance and to reasonably distribute expenses between the reporting periods, which helps to optimize the tax burden. The purpose of the article is to review the methodological aspects of accounting of warranty provisions in accordance with International Financial Reporting Standards. The achievement of the stated goal necessitated the following tasks: to disclose the nature and conditions of recognition of provisions for warranty in accordance with international accounting standards; to present the methodology for accounting in the accounting and tax accounting and financial statements of the provision for warranty in accordance with IFRS; to propose methods of calculating the warranty provisions to determine their main advantages and disadvantages. The main general scientific methods of research were the analysis (for conducting the research of the main essential characteristics of the research object and peculiarities of its functioning in the context of the topic of scientific work). Analogy method, dialectical method and systematic approach were used to reflect the methodological approach to accounting and to show in the financial statements the provisions for warranty. Comparison method was used for evaluating the techniques for calculating warranty provision for entities that prepare IFRS financial statements.