On 21 July 2026, under the chairmanship of Yurii Lupenko, Academician-Secretary of the Department of Agrarian Economics and Food of the National Academy of Agrarian Sciences of Ukraine (NAAS), Acting Director of the National Scientific Centre Institute of Agrarian Economics, and Academician of NAAS, a meeting of the Coordination and Methodological Council of the Scientific and Methodological Centre "Agroeconomics" was held to review the interim reports of the co-executors of NAAS Research Programme 36, "Development of the Agricultural Sector and Rural Areas under Global and Local Transformations."
During the meeting, Professor Stanislav Vasylishyn, Director of the Institute of Accounting and Finance of NAAS, presented the interim report on the implementation of Research Project 36.00.00.33 P, "Scientific Foundations of Accounting, Auditing, Analytical and Statistical Support for Agricultural Policy and Rural Development in the Context of Ukraine's European Integration" (Project Leader – Valerii Zhuk, Academician of NAAS and Chair of the Scientific Council of the Institute of Accounting and Finance of NAAS).
During the first half of 2026, the following key research outcomes were achieved within the project:
the subject area of accounting was reconsidered by treating accounting as a socio-economic institution, and directions for its institutional enrichment were substantiated in the context of European integration and economic transformation;
the system of primary documents and analytical accounting registers was improved to facilitate the calculation and aggregation of information on expected credit loss allowances for impaired financial assets in accordance with the requirements of IFRS 9;
the evolution and conceptual foundations of stakeholder theory were analysed, the key stakeholder groups in agricultural enterprises were identified, and the influence of their expectations on the content of sustainability reporting was determined;
2 articles indexed in Scopus/Web of Science, 8 articles published in Ukrainian Category B peer-reviewed journals, 1 practical handbook, and 7 conference papers presented at international scientific conferences were published.
Following the meeting, the Institute's interim report was approved, the project's progress was recognized as satisfactory, and recommendations were provided for further improving the research during the next stages of its implementation.
