PROBLEMS OF ACCOUNTING SUPPORT FOR AN ADJUSTMENT OF REGULATORY AND FINANCIAL REPORTING BY HEAT SUPPLYING SUBJECTS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 7
Abstract
In this article the main problems of accounting support for the compilation of regulatory and financial reporting by heat supplying companies were identified. The authors proved that the organization of accounting for licensed kinds of activities in heat supplying sphere is the key to create an informational base for effective tariff regulation, investment activity and benchmarking; ensuring clarity and objectivity of information in the context of kinds of activities; introduction of unified methods of the formation of regulatory reporting indicators to ensure its reliability and comparability; increasing clarity of activity both of licensees in heat supplying sphere, and regulator.
Authors and Affiliations
O. Y. Akymenko, M. B. Zholobetska, A. S. Petrovskaya
Keywords
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