The nineteenth section “THEORETICAL AND METHODICAL ASPECTS OF
FORMATION
OF
FINANCIAL
REPORTING
OF
ENTERPRISES
IN
CONDITIONS OF UKRAINE INTEGRATION INTO THE EUROPEAN SPACE”.
The article is devoted to the actual issue of financial reporting by domestic enterprises
in the conditions of Ukraine's integration into the European Union and the
implementation of its main normative documents. It has been determined that
International Financial Reporting Standards (IFRS) are an effective tool for
implementing economic policies and a dynamic system aimed at unifying the
principles and methods for recognizing, measuring and disclosing information in
financial statements. In order to improve the accounting system and bring it closer to
EU regulations in the context of harmonization of the concepts of national legislation
and international standards, we have proposed the own definition of financial
statements and its composition for different categories of enterprises is substantiated.
The importance of the Management Report as an element of financial reporting is
proven. The main requirements for the information of this report have been formed and
a typical structure has been proposed with a detailed content of the main components.
The twentieth section “THE ROLE OF FINANCIAL MARKETS IN SHAPING
STATE’S
FISCAL AND MONETARY POLICY”. The domestic financial market can
be used as a means of enhancing the national financial potential. Therefore, taking
advantage of its potential in the process of forming monetary and fiscal policies will
ensure a high level of its efficiency in meeting the target of providing for financial
convergence of Ukraine with the EU countries. The traditional role of the financial
market in shaping fiscal and monetary policies requires revising its theoretical
background. In addition, the approaches to ways of employing financial market
instruments in fiscal and monetary mechanisms at the application stage need
optimising. Issues concerning potential use of financial products and services, supply
and demand for them to ensure the effectiveness of monetary and tax policy are not
investigated sufficiently at the moment. The role of financial markets in shaping fiscal
and monetary policy of Ukrainian government is determined. The capacity of the
financial market of Ukraine in 2013-2017 is described and some problematic aspects
of its current condition are specified. Possible directions to employ the financial market
opportunities in order to realize goals of monetary and fiscal policies are offered.
Inclusion of the financial market, its mechanisms and tools into the process of shaping
monetary and fiscal policies will certainly contribute to increasing their efficiency at
the national level.
The twenty first section “FEATURES OF INNOVATIVE DEVELOPMENT OF
UKRAINIAN AGRO-INDUSTRIAL PRODUCTION MANAGEMENT”. The role of
innovative development of Ukrainian agro-industrial production management is
investigated. The definition of "innovative strategy" is given, its features and types in
the agro-industrial complex are revealed. The main characteristics of the present stage
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