[1] Accounting Research Bulletin No. 43 “Restatement and revision of Accounting research bulletins”. (1953). Retrieved from https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1335&context=dl_aia.
[2] Accounting Research Bulletin No. 45 “Long-term Construction-type Contracts”. (1955). Retrieved from https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1338&context=dl_aia.
[3] Adhikari, P., Kuruppu, C., Ouda, H., Grossi, G., & Ambalangodage, D. (2021). Unintended consequences in implementing public sector accounting reforms in emerging economies: Evidence from Egypt, Nepal, and Sri Lanka. International Review of Administrative Sciences, 87(4), 870-887.
[4] Ashraf, A., Kabir Hassan, M., Putnam, K.J., & Turunen-Red, A. (2019). Prudential regulatory regimes, accounting standards, and earnings management in the banking industry. Buletin Ekonomi Moneter dan Perbankan, 21(3), 367-394.
[5] Bhatia, M., & Mulenga, M.J. (2019). Value relevance of accounting information: A review of empirical evidence across continents. Jindal Journal of Business Research, 8(2), 179-193.
[6] Bulatov, N.K., Balabaev, O.T., Arpabekov, M.I., & Bobeev, A.B. (2020). Formation of a transport and logistics center within the boundaries of a transitive economy. Research in Transportation Business and Management, 37, article number 100556.
[7] Deb, R. (2019). Accounting theory coherence revisited. Management and Labour Studies, 44(1), 36-57.
[8] Frintrup, M., Schmidthuber, L., & Hilgers, D. (2020). Towards accounting harmonisation in Europe: A multinational survey among budget experts. doi: 10.1177/0020852320915640.
[9] Garzella, S., Ferri, S., Fiorentino, R., & Paolone, F. (2020). The (in)coherence in accounting for goodwill: Implications for a revision of international accounting standards. Meditari Accountancy Research, 28(2), 311-325.
[10] Gruda, S. (2016). Implementation of accounting standards: Financial reporting in Albania. In M.H. Bilgin, H. Danis, E. Demir, U. Can (Eds.), Business challenges in the changing economic landscape (pp. 25-36). Cham: Springer.
[11] Ilchuk, M., Davydenko, N., & Nehoda, Y. (2019). Scenario modeling of financial resources at the enterprise. Intellectual Economics, 13(2), 131-143.
[12] International Accounting Standard 2 (IAS 2), “Stocks”. (2012, January). Retrieved from https://zakon.rada.gov.ua/laws/show/929_021#Text.
[13] International Accounting Standards. (2020). Retrieved from https://cutt.ly/ZJm72Tq.
[14] International Financial Reporting Standards. (2013). Retrieved from https://zakon.rada.gov.ua/laws/show/929_010#Text.
[15] Jakupi, S., & Statovci, B. (2017). The implementation of Accounting Standards, a necessity of global financial reporting and accounting standards for businesses. International Journal of Management Excellence, 8(2), 968-972.
[16] National Accounting Standards. (2020). Retrieved from http://search.ligazakon.ua/l_doc2.nsf/link1/SH000099.html.
[17] National Regulation (Standard) of Public Sector Accounting 123 “Inventories”. (2017, October). Retrieved from https://zakon.rada.gov.ua/laws/show/z1019-10#Text.
[18] Okanova, A.T., Kaipova, G.S., Nurmagambetova, A.Z., Shakbutova, A.Z., & Zakirova, D.I. (2021). The measurement of quality of income tax assessment in building contractors. Intellectual Economics, 15(1), 140-164.
[19] Order of the Ministry of Finance of Ukraine No. 1315 “On Approval of Methodological Recommendations for Accounting of Biological Assets”. (2006, December). https://zakon.rada.gov.ua/rada/show/v1315201-06#Text.
[20] Polo-Garrido, F., & Melia-Marti, E. (2021). Business combinations in cooperatives. A critical view of accounting standards. Economic Research, 34(1), 2522-2538.
[21] Riccardi, L. (2016). China accounting standards: Introduction and effects of new Chinese accounting standards for business enterprises. Singapore: Springer.
[22] Statement of Financial Accounting Standarts No. 151 “Inventory Costs an Amendment of ARB No. 43, Charpet 4”. (2004, November). Retrieved from https://cutt.ly/yPYSXyF.
[23] Trusova, N.V., Prystemskyi, O.S., Hryvkivska, O.V., Sakun, A.Zh., & Kyrylov, Y.Y. (2021). Modeling of system factors of financial security of agricultural enterprises of Ukraine. Regional Science Inquiry, 13(1), 169-182.
[24] United States Generally Accepted Accounting Principles (GAAP). (2021).Retrieved from https://cutt.ly/qJm78LF.
[25] What is the procedure for recognizing inventories as assets? Which accounting accounts reflect recognized inventories? (2003). Retrieved from https://zakon.rada.gov.ua/rada/show/p0734697-03#Text.
[26] Zhang, I.X., & Zhang, Y. (2017). Accounting discretion and purchase price allocation after acquisitions. Journal of Accounting, Auditing & Finance, 32(2), 241-270.