Accounting the movements of goods: legal aspects

Yaroslav Kvach
Doctor of Economics, Professor of Finance, Monetary Circulation and Credit Department, Odessa Institute of Finance of the Ukrainian State University of Finance and International Trade, e-mail:oif_admin@ukr.net

Cite this article:

Kvach, Ya. P., Drozdova, O. G. (2015), Accounting the movements of goods: legal aspects. Ed.: M. Zveryakov (ed.-in-ch.) [Оblік rukhu tovariv: normatyvno-pravovi aspekty; za red.: М. I. Zveriakova (gol. red.) ta in.], Socio-economic research bulletin (ISSN 2313-4569), Odessa National Economic University, Odessa, Issue 2, No. 57, pp. 135–143.

Abstract

The issues of the functioning of legislative base of regulation of trading activity are investigated in the article. The problems of legislative regulation which are related with the conducting and organization of trading activity, representation of goods movement operations in accounting are reviewed. The effect on trading activity and defining the features of the transactions with the movement of goods of legislative acts of various levels is examined. The contradictions of provisions of the legislative base for certain types of commerce (trade, commission trade) are analyzed. The expediency of developing of guidelines in accounting of goods movement in accordance with modern methods and forms of trade is grounded.

Keywords

legislative regulation; regulations; trading activities; commission trade; proprietary trading; commodities; accounting of goods movement.

JEL classification: M410

UD classification: 657.243

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