Economics, Entrepreneurship, Management. – 2018. – Vol. 5, No. 2

Permanent URI for this collectionhttps://ena.lpnu.ua/handle/ntb/45114

Науковий журнал

Economics, Entrepreneurship, Management / Lviv Polytechnic National University ; editor-in-chief O. Kuzmin. – Lviv : Lviv Polytechnic National University, 2018. – Volume 5, number 2. – 74 p. : il.

Economics, Entrepreneurship, Management

Зміст (том 5, № 2)

1. Mukan O., Hanas L., Tsyb Y. Formation of corporate strategy by the enterprise engaged in foreign economic activity	1
2. Pyroh O., Tomych M. Public private partnership in external economic activity: theoretical aspects	7
3. Bublyk M., Didyk A. Modeling of innovative development of administration of outsourcing activities of IT-market enterprises	11
4. Shepel T., Narkiewicz J. Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS	19
5. Babinska S. Evaluation of economic efficiency and directions of improvement of information provision of innovative projects	27
6. Vysochan O., Vysochan O. Apperceptive defects in accounting information system	33
7. Skybinska Z., Gryniv T. Types of economic analysis and its information maintenance	39
8. Shkvir V., Borshchuk I. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system	51
9. Zahorodniy A., Partyn H. Crypto currency – a virtual phenomenon which can destabilize financial markets	59
10. Chushak-Holoborodko A., Didukh O., Zaderetska R. Determining the efficiency of the financial outsourcing use by an enterprise-customer	67

Content (Vol. 5, No 2)

1. Mukan O., Hanas L., Tsyb Y. Formation of corporate strategy by the enterprise engaged in foreign economic activity	1
2. Pyroh O., Tomych M. Public private partnership in external economic activity: theoretical aspects	7
3. Bublyk M., Didyk A. Modeling of innovative development of administration of outsourcing activities of IT-market enterprises	11
4. Shepel T., Narkiewicz J. Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS	19
5. Babinska S. Evaluation of economic efficiency and directions of improvement of information provision of innovative projects	27
6. Vysochan O., Vysochan O. Apperceptive defects in accounting information system	33
7. Skybinska Z., Gryniv T. Types of economic analysis and its information maintenance	39
8. Shkvir V., Borshchuk I. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system	51
9. Zahorodniy A., Partyn H. Crypto currency – a virtual phenomenon which can destabilize financial markets	59
10. Chushak-Holoborodko A., Didukh O., Zaderetska R. Determining the efficiency of the financial outsourcing use by an enterprise-customer	67

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Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS
(Lviv Politechnic Publishing House, 2018-02-26) Shepel, T.; Narkiewicz, J.; Lviv Polytechnic National University; Maria Curie-Skłodowska University (Poland)
Under current conditions of economic management, application of IFRS, especially IFRS 41 “Agricultural sector”, is one of primary elements of ensuring successful and long-term performance for domestic agricultural enterprises as well as their mutual understanding with foreign contracting parties. Current methods of assessing biological assets and agricultural goods based on fair value of biological assets require follow-up revision, making certain adjustments to the measurement model that, in turn, will guarantee exchange equivalence between independent parties on active market. Fundamental changes being introduced into current practice of agricultural activity accounting by Accounting Statement (Standard) 30 include allocation of plants and animals that belong to agricultural activity objects into a separate accounting category (“biological assets”), measurement of biological assets and agricultural goods based on fair value, special procedure of determining financial results. Most often fair value of agricultural goods cannot be determined with sufficient degree of confidence. The studies have found that on account of biotransformation, measurement of biological assets based on fair value will be much different from measurement based on historic prime cost. Theoretic and methodological approaches as well as practical guidelines for biological assets and agricultural goods measurement based on fair value have been suggested, which makes it possible to measure the outcomes of agricultural activity of economic entities more objectively, extends their opportunities in terms of attracting investments and improving competitiveness on agrarian markets.