THE REPORT OF THE INSTITUTE OF ACCOUNTING AND FINANCE ON THE EXECUTION OF RESEARCH WORKS FOR 2024 was heard.
November 19, 2024 a meeting of the Coordination and Methodological Council of the SCIENTIFIC AND METHODOLOGICAL CENTER "AGROECONOMICS" was held, during which the Reports of the co-executors of PND 36 "Sustainable development of the agrarian sector of the economy and rural areas" ("Agrarian Economy") for 2024 were heard.
ALC "Institute of Accounting and Finance" is the executor of Scientific Project 36.00.00.61.P Scientific provision of information and audit services for entrepreneurship and rural self-government in the conditions of post-war transformation of the agrarian system of Ukraine (state registration number 0124U001625) within the scope of PND 36 "Sustainable development of the agricultural sector and rural areas" ("Agrarian Economy"). The head of the GDR is the head of the Scientific Council of the Institute, doctor of economics, professor, academician of the National Academy of Sciences Valery Zhuk.
During 2024 scientists of the Institute of Accounting and Finance have developed methods and practical recommendations for providing information and audit services for agrarian entrepreneurship in conditions of martial law (termination, relocation, bankruptcy, etc.); proposed key models of recognition and accounting of property (non-current assets, capital investments and stocks) depending on the consequences of military actions, which demonstrate how various management decisions made by the management of the enterprise in the conditions of martial law affect the status of assets; methodical recommendations on the use of accounting estimates and assumptions in the work of the auditor in the conditions of martial law were developed; improved methodical approaches to the construction of management accounting and calculation of the cost of products of agro-industrial complex enterprises; developed and tested 4 programs of educational activities for continuous professional training of auditors; 4 educational and 4 short-term events for continuous professional training of auditors were held; the hypothesis about the need for revisions and additions in the domestic policy of assessing losses and compensations due to the consequences of war has been proven, in particular, in terms of focusing on an expert approach in assessment and judicial and arbitration practice of compensations, introducing an accounting approach to assessing losses.
In 2024 employees of the Institute took part in 22 international scientific and practical conferences, round tables and symposiums (including 3 in EU countries) and 2 all-Ukrainian scientific and practical conferences. 1 monograph in English (Estonia, EU), 2 training manuals and 8 reference books have been published; 17 articles were published in scientific publications (including 3 in publications indexed by Scopus/WoS scientometric databases).
For 2024 4 issues of the professional peer-reviewed scientific and industrial open access category B journal "Accounting and Finance" were published. In total, 106 magazine issues have been published since the beginning of the Institute's history.
According to the results of the meeting, the Report of the Institute of Accounting and Finance was approved and wishes for further scientific work were given.
