Economic Archive

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  A Model for Financial Reporting of Fixed Tangible Assets in Public Sector Entities

  The article reviews some of the disadvantages related to the current model of financial reporting of fixed tangible assets in public sector entities. A prerequisite for the occurrence of the researched problems is the lack of standardization in the accounting system of those entities. The author suggests a standardized model and supports the ... The article reviews some of the disadvantages related to the current model of financial reporting of fixed tangible assets in public sector entities. A prerequisite for the occurrence of the researched problems is the lack of standardization in the accounting system of those entities. The author suggests a standardized model and supports the thesis that the problem could only be solved through the adoption of accounting standards replacing the existing practice of regulating the accounting process in public sector entities with instructions and letters. The suggested standardized accounting model for primary recognition, current and regular valuation of fixed tangible assets projects the means and ways for improving the accounting system of public sector entities by adapting it to the conceptual framework of the International Public Sector Accounting Standards.

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  Development of the Market for Food Products from Ukraine’s Agricultural Sector

  The article analyses the development of markets for food products from the Ukraine agricultural sector and the degree of its dependence on imports of food products. The article also outlines the main areas for activating international economic activities and realization of export potential of Ukraine’s agricultural sector specializing in food ... The article analyses the development of markets for food products from the Ukraine agricultural sector and the degree of its dependence on imports of food products. The article also outlines the main areas for activating international economic activities and realization of export potential of Ukraine’s agricultural sector specializing in food production. The author advocates the necessity of deepening the processes of integration with main international markets of agricultural food products.

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  Some Aspects of the Accounting Analysis of Loans Granted by Commercial Banks

  The accounting analysis performed in banking institutions is of key importance. It is based on information collected exclusively from current and periodic accounting reports. Based on real accounting data, it is found that there are decreased rates of positive growth in credit portfolios. Granted loans are well-secured while at the same time there ... The accounting analysis performed in banking institutions is of key importance. It is based on information collected exclusively from current and periodic accounting reports. Based on real accounting data, it is found that there are decreased rates of positive growth in credit portfolios. Granted loans are well-secured while at the same time there is also an increase in the percentage of non-performing loans. When assessing the risk of collateral it is possible to propose the use of "above-the-moderate risk." It is considered necessary for banks to maintain information about the liquidation value of mortgages or pledged assets, rather than the market price.