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Просмотр Academy of Accounting and Financial Studies Journal по дате публикации

Просмотр Academy of Accounting and Financial Studies Journal по дате публикации

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  • Methodological bases of accounting valuation of human capital 
    Paunov, Marin; Robert Bacho, Robert; Makarovych, Viktoriia; Tsenkler, Nataliia; Prodius, Oksana (2019)
    The difference in the cost of property between its accounting and market valuation due to the presence of intangible assets, in particular human capital, indicates that accounting does not provide users with accurate ...
  • Assessment of the effectiveness of strategic personnel management of the company 
    Kryshtanovych, Myroslav; Kapitanets, Svitlana; Filina, Svitlana; Oleksiuk, Nataliya; Prodius, Oksana (2019)
    The modern business environment becomes increasingly dynamic, and the concept of strategic personnel management attracts attention in the corporate world and in scientific community. This study is aimed at analyzing the ...
  • Organizational maintenance of internal control of electronic money at the enterprise 
    Tkachenko, Serhii; Shatskaya, Zorina; Dashchenko, Natalia; Mu, Jianming; Malakhovskyi, Yurii (2019)
    The existing need for effective control over electronic money transactions led to the need to formulate organizational and methodological provisions for the internal control of transactions with electronic money, based ...
  • Cryptocurrency: Economic Essence and Features of Accounting 
    Sokolenko, Liudmyla; Ostapenko, Tetiana; Kubetska, Olga; Portna, Oksana; Tran, Thuy (2019)
    The use of cryptocurrencies in international practice suggests that countries are different in its implementation in circulation. This is explained, first of all, by the novelty of this instrument and the lack of a single ...
  • Accounting of transactions in electronic money: international trends 
    Bartosova, Viera; Pshenichnikov, Vladislav; Ievtushenko, Ganna; Petrova, Laura; Ovchar, Petro (2019)
    The globalization conditions for the emergence and development of electronic money in a defined subject plane and related to these tendencies and challenges for analysis and audit are revealed. The analysis of globalization ...