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It was established that the main factors influencing the choice of accounting policy are the following: ownership, type of enterprise, its subordination, type of economic activity, number of personnel; the size of the enterprise, the taxation system, the format of financial statements (full or simplified); form of accounting management and organization; enterprise development strategy; cost structure (wage cost, material cost, depreciation cost, etc.); seasonal or non-seasonal nature of the type of activity; pricing procedure, level of competition and degree of uniqueness of the activity product; the state of corporate governance and levels of responsibility to the owners of the enterprise; personnel motivation system; environmental responsibility to society. The classification of the accounting policy for the purposes of analysis and audit has been improved according to the following characteristics: depending on the level of regulatory regulation; depending on the reporting based on it; depending on the term of validity; depending on the risks of distortion of financial statements due to the application of professional judgment; depending on the impact on the financial situation. It has been established that the development of a working plan of accounts taking into consideration the analysis sections necessary for the preparation of financial, tax, statistical, management reporting, and the Management Report will allow the formation of an integrated accounting system that reflects the interrelationships between individual indicators of various reports, which will strengthen the effectiveness of the system of internal control at enterprises and will reduce the risks of distortions of the reflected financial condition at the macro and micro levels. It is substantiated that compliance with the current legislation of the applied accounting policy is characterized by the assessment of objects and their reflection on the accounts in accordance with their purpose and type of activity, the reliability of the reporting compiled on its basis, which ensures the completeness of the display of all operations and the determination of financial results and a reliable assessment of efficiency types of activities in accordance with the productivity of expenses, profitability and cash flow.

The normative-legal regulation of accounting of formation and use of reserve capital is established. Legislative regulation of the minimum size of reserve capital for different types of companies has been clarified. For joint-stock companies, in contrast to other types of companies, the legislation provides for the possibility of reducing the minimum deductions (including up to 0 %) when the reserve capital reaches the minimum size. A statistical analysis of the structure of equity by type of economic activity is made. It is established that out of 15 types of economic activity, only three (agriculture, forestry and fisheries; education; provision of other services) have profitable activity. Profitable types of economic activity are characterized by the dominance of retained earnings or additional capital in the structure of equity, with reserve capital occupying a small share. The common features and differences of additional and reserve capital are established. Common one is the creation of various funds, the source of which is net income. A distinctive feature is the ability to use funds. Additional capital provides for the creation of a fund for the renewal of non-current assets, employee motivation, etc. and the use of funds for these needs. Unlike additional capital, reserve capital is formed to eliminate crisis moments in the enterprise, reaches a certain size and may not be used for years, because it has a clear purpose – to cover losses, pay dividends on preferred shares and guarantees to creditors in liquidation. The method of accounting of reserve capital, which allows distinguishing the minimum level defined by the legislation and the sum exceeding the minimum size is offered.

The branch features of functioning the enterprises of the extractive industry influencing the organization of the account, the analysis and audit are established: limited stocks of minerals influence the actual period of functioning of the enterprise; seasonal demand for products; complex production; the location of the enterprise in relation to settlements must be consistent with the safety of the technological process for the environment, people; obtaining special permits for legitimate subsoil use. The elements of accounting policy as a tool for the actual reflection of contractual and depreciation policy in the financial statements are described. It was found that all surveyed companies apply a uniform depreciation policy. Given the seasonal nature of production and underutilization of capacity, it is proposed to move to the application of intensive depreciation policy. This will allow you to clearly plan the timing of equipment upgrades and the cost of own or borrowed funds for its implementation Stages of assessment of buyers’ solvency are offered. The first stage involves establishing the degree of implementation of agreements between buyers and the mining industry. The second stage involves determining the completeness of the provision of cash or non-cash proceeds from sales based on the establishment of correlations between the indicators of the statement of financial performance and the statement of cash flows. The third stage involves establishing the increase in receivables for sold products, goods, works, services for the reporting period and the share of the increase in receivables in the net income from sales for the reporting period.

The necessity of development of the system of financial accounting as an instrument of internal and external strategic accounting communications of the enterprise is grounded. The significance of the financial accounting system as a source of information for enterprise management is analyzed. The necessity for the development of financial accounting system in accordance with the requests of the subjects of strategic management of enterprises is determined. The types and directions of formation of the financial accounting information necessary for stakeholders for making strategic decisions are identified. The classification of tools for the development of the financial accounting system as an instrument of strategic accounting communications is developed. The traditional tools for the development of the financial accounting system are identified and analyzed. The concept of strategically important objects of accounting is substantiated. The importance of the development of accounting methodology of strategic direction (strategic accounting policy, strategic reporting) as a tool of bringing the financial accounting system closer to the requirements of strategic management is grounded. The engineering tools of the financial accounting system development (engineering entries, engineering strategic reporting) are identified and analyzed.

The coronacrisis accelerated the process of economic digitization. New technologies are changing approaches to the organization of labor, as a result of a process of changing classic business models. The competitive environment in all market sectors is changing. Businesses at all levels are working to integrate technology for creating a sustainable, mobile, and digital business model. Accordingly, to ensure this process, technical support in the form of data hubs, data centers, etc. is required. ISSN 1994-1749. 2020. Вип. 3 (47) Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу 70 Strategies of digitalization of different countries are considered. It is determined that the digitization process provides these basic factors for the beginning of qualitative changes: infrastructure upgrades, expansion of databases, widespread mobile devices with a high level of communication capabilities, increasing accessibility and expanding the use of the Internet. As a result, digitalization leads to a general «connection» and the total impact of these processes on all sectors of the economy: industry, transport, finance, health, education, and others. For an objective assessment of performance and business opportunities, it is proposed to include in the management report information on development prospects, key risks, the achievement of declared goals, and strategic plans, taking into account the degree of consequences caused by the COVID-19 pandemic. Businesses should review their accounting and reporting policies to provide accurate and up-to-date information on stakeholder performance.

Depending on the industry in which the enterprise operates, specific accounting policies will be identified. According to the study, the process of forming accounting policies for businesses providing services in the field of business security will be specific. It is established that it is not possible to form a unified approach to the policy-making of the enterprises of the industry, since different types of security services result in different range of accounting objects, cost structure, choice of accounting methods and cost calculation, structuring of direct and indirect, fixed and variable costs. It is determined that accounting policy is an effective tool for managing information flows that are formed in the system of managing the business activity of an enterprise, which provides services in the field of business security. The article investigates the essence of the concept of accounting policy and formed its own definition of the concept i.e. a tool for the formation of information space management service in the field of business security, which determines the order of accounting and the choice of mechanisms for applying the elements of accounting method, which are provided by law, taking into account the specifics of the control. In the course of the research, a model of accounting was constructed as a process of modeling economic reality. It is established that modeling as a method of scientific research in accounting allows identifying the properties of the accounting object, which determine the features of its reflection in accounting; forming an ideal model of business management information support, based on identified user requests, both internal and external.

The economic activity of an enterprise is carried out in accordance with the rules that are formed in the regulatory legislation and internal documents, such as: charter, accounting policy, risk management policy, contracts, regulations, orders, etc. In order to maximize the results of their activities, business entities are interested in developing the most rational enterprise management policy that will take into account the various options available to them to take advantage of the opportunities and benefits available. The presence of receivables in the assets of an enterprise indicates the expansion of production and sales of products. The reliability and timeliness of methods of receivables in the assets assessment in accounting should be based on current methods and take into account the probable risks of insolvency of counterparties . Therefore, the article focuses on changes that are taking place in accounting policies of the company due to the use of discounting as a method of estimating long-term receivables. On this basis, the characteristic directions of updating the accounting policy provisions were identified and the mechanism of their implementation. The proposed approach makes use of the benefits of the process of discounting long-term receivables and facilitates the transition of enterprises to a new stage of harmonization of the provisions of the national accounting system with international standards.

An important factor in the formation of a positive image of a country is the full representation of assets that form its economic potential in the language of figures. For Ukraine, such an asset is primarily agricultural land. The article is devoted to solving the issue of reflecting the land potential of Ukraine in financial and statistical reporting from the point of view of the prospects for its inclusion in the global economic statistics system to improve the image of Ukraine in the world. The authors adduce the reasonable warnings regarding ignoring the issue of accounting for land in macroeconomic statistics and the consequences of such neglect when the agricultural land market in Ukraine will open. It is proved that the value of land along with other fixed assets forms the value of fixed capital in Ukraine. The place of land assets in the system of national accounts is disclosed. It is established that agricultural land today does not have a reliable assessment and full reflection in the financial statements. This directly affects the value of the national wealth of Ukraine, which is represented in the system of national accounts, which are the main source of information about Ukraine in the world. The calculations made by the authors are a global warning about the free land market. After all, the capitalization of multinational companies indicates that they have enough resources to buy all Ukrainian lands, and thus, deprive Ukrainian farmers of access to land resources. Along with this, it is noted that the free land market in the current economic conditions will not provide an adequate price for land and at the same time, a new productive investor since the market will determine its activity and price based on the current profitability. The activity and higher price for the seller is possible only from the oligarchic buyer, a potential speculator of the land or a buyer who considers the land as a treasure.

Doing business involves the occurrence of arrears, which affects the financial condition of the enterprise, because it involves the withdrawal of financial resources from current activities for a certain time. Debt management has to take into account a number of factors, such as international and domestic law. The article deals with the state of regulatory support of issues related to the emergence, accounting (estimation) and maturity of long-term debt of enterprises, and also presents the characteristics of separate normative documents governing the relations between economic entities and accounting of economic processes (in particular, accounts receivable). Discrepancies between domestic and international accounting standards have been identified and the need for a discounting process to assess long-term receivables has been outlined. Based on this analysis, the interrelation of different levels of statutory regulation of long-term debt of enterprises at the international and national levels is substantiated. This allows businesses to take into account the provisions of the legislative framework when developing accounting policies for accounts receivable accounting.

In the financial market, non-state pension funds are not a priority, as banking institutions are most important. This is a reason for distrust and vigilance of the population to the appropriate institutions, which limits the development of non-state pension funds. Therefore, the activity of non-state pension funds necessitates close supervision of the state, which in turn actualises the need to investigate the problem of optimal and rational organization of accounting in order to ensure timely control, management and full legal and impartial information on the activity of non-state pension funds. The article investigates the peculiarities of accounting organization in non-state pension funds. It is established that non-state pension funds in accounting are guided by the general legislative and regulatory framework and specific normative legal acts. Taking into account that non-state pension funds do not have targeted financing, their activity is limited to a small number of business operations, so three main stages of accounting organization in the following funds are distinguished: methodiological accounting stage, which is characterized by the choice of special techniques: documentation, double entry, analytical and synthetic accounts, property valuation, costing, inventory, reporting; technical stage of accounting, which consists in the choice of the method of accounting; stage of accounting management, which is the organization of accounting management and is responsible for the complex operation of the accounting apparatus. The peculiar features of accounting policy formation in non-state pension funds (corporate, professional and open), which are based on the provisions of international financial reporting standards, are determined. The types of non-state pension fund assets and securities have been identified – cash and its equivalents, deposits, debt securities, equity instruments, accounts receivable, which have the ability to accumulate and subsequently be used for investment activities.

The uncertainty that is present in all economic processes of business entities of agroindustrial complex (AIC) causes the risk of economic activity and the negative effects provoked by their consequences. The article identifies elements of the system of settlements of AIC business entity, distinguishes the classification features of such settlements in order to properly organize the accounting of the settlement transactions of the entities of the studied industry. The organizational foundations of forming accounting support for accounting management of AIC business entities under risk conditions are investigated and the main directions of development of accounting policy of the investigated entities in the part of settlements as an object of integrated accounting are determined. Considering the philosophy of management and business, as well as the principles of integrated reporting, the components of accounting support management of the AIC business entity settlements are characterized: the objects of accounting for settlement transactions (in particular, external payments for ensuring uninterrupted business activity), their documentation, accounting records, reporting indicators. The peculiarities of the organization of accounting of agrarian receipts as a specific form of settlements at AIC entities have been established, the elements of accounting policy have been identified, which should be clearly defined for accounting of agrarian receipts.

Restaurant business in Ukraine is developing quite dynamically. Today, services of off-premise catering have become an integral part of each business process. Insufficient level of theoretical and practical developments of domestic scientists in catering actualizes the study of the organization of their accounting process. The article investigates one of the newest Ukrainian market restaurant services i.e. catering. We determined that catering is a service activity sphere of the restaurant business, the purpose of which is to satisfy social and personal needs of the population. Thus, the main peculiarity of catering is outdoor servicing in the places selected by the customers of catering services. Two catering areas are pointed out: corporate services and individual services that affect the organization of accounting processes. The article presents the author's position regarding the allocation of the individual accounting policies of the catering company in which it is necessary to provide the specifics of the inventory and containers, their revaluation, product losses, discounts and loyalty programs, pricing, direct and indirect cost structure, peculiarities of their distribution, methods of cost accounting and calculation, etc.

The article deals with the analysis of scientific researches about the reflection of the logistics activity costs of a production enterprise in the system of analytical accounting. Practice shows that it is difficult to separate the reflection of logistics costs in primary documents in the system of financial accounting, and, as a result, the reflection in managerial reporting and the possibility of control and optimization. The research allows to determine the components of the organizational and methodical model of accounting of logistics costs according to the responsibility centers of production enterprises, namely, the system of responsibility centers according to the enterprise logistics activity, regulated documents, the system of budgetary logistics costs and internal managerial reporting according to the responsibility centers of the second level. This allowed to develop the methodological and organizational bases of managerial accounting of logistics activity costs of a productive enterprise.

To solve the problem of rational organization of accounting factoring activity the current research identifies the types of factoring operations typical for the accounting system of factoring company, and their place in this system. The recommended provisions, which must be fixed in the accounting policy of the enterprise-factor, are presented. Based on the identification of the most significant provisions of the factoring agreement, it is proposed to limit the amount of funding depending on the type of factoring. The risk factor matrix for factoring business is developed to improve the efficiency of their management and the accounting of operations due to risk management methods. The accounting of the factoring company is proposed taking into account the following components: 1) the moment of acceptance of the sold (deferred) receivable to the accounting; 2) the features of factoring depending on its type; 3) the peculiarities of accounting registration of charges in factoring operations; 4) the procedure for inventorying factoring transactions.

The necessity of carrying out the research in the direction of finding out the ways to improve creative accounting is grounded. The existing approaches of researchers to eliminate the negative consequences of creative accounting are analyzed. Four main groups of researchers' approaches to the improvement of creative accounting are singled out and analyzed. The general and distinctive features of the researchers’ proposals on the improvement of creative accounting are examined. The reasons for the impossibility of using the ethical approach to the improvement of creative accounting in Ukraine in modern conditions are grounded. The necessity of procedural aspects perfection of the creative accounting on the basis of the concept of true and fair view is proved. The classification of the approaches to the construction of accounting methodology in the context of the use of creative accounting is developed. The main regulations of the concept of true and fair view are studied, their use provides an adequate reflection of the company's economic reality in financial reporting.

The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described.