The fact that the accumulated investment potential (IP) of insurance companies (IC) does not have a significant impact on the processes of economic growth in Ukrainian practice actualizes the task of researching the practice of investing in the activities of domestic insurers. The purpose of the study is to find out, classify and highlight the main factors that influence the formation of the Ukrainian IC’ IP and give recommendations for overcoming a number of related difficulties. According to the results of investigation of the Ukrainian insurance industry development trends in 2011–2018, it was concluded that rates of their IP accumulation are insufficient. There is a decrease in the aggregate value of insurers’ investment assets and a reduction in the composition of investment attractive financial instruments. Low efficiency and simplification of investment strategies of IC are noted. The factors that exert a stimulating and inhibitory influence on the investment processes in the Ukrainian insurance market were identified. Ways and tools were proposed to strengthen the effect of incentive factors and eliminate or minimize the effect of the considered restrictive factors that can be used in the practice of state regulation of the insurance industry of the country. Considering the examined factors should allow the state regulators making more effective decisions to improve the investment activity of insurers and enhance its importance in the development of the national economy.

Financial reporting is one of the main tools for providing information to market agents about business performance and financial position of corporations. The current format of financial reporting envisaged by the international and national standardization systems and other mandatory documents limits the possibility of complete and objective representation of corporations' economic potential. The major deficiencies of the current format of financial reporting include the inability of faithful representation of intangible factors of corporations' economic potential, as well as ignoring capital obsolescence due to the high level of dynamism of economic development.The article presents the conceptual and methodological approaches to address the above problems. The application of intellectual capital maintenance concept in financial reporting framework permits to formulate methodological guidelines for adequate representation of intangible component of corporation economic potential on the balance sheet. The methodological approaches to moral depreciation of fixed capital disclosure in financial reporting, based on the provisions of organic balance sheet theory, are substantiated.

Purpose-The aim of the article is to substantiate the prerequisites for the development of a new paradigm of accounting and inancial reporting of companies in postindustrial economy. Design/Methodology/Approach-The study is based on the analysis of the existing approaches to the formation of accounting and inancial reporting paradigm. For the new paradigm development the concept of intellectual capital maintenance and theoretical provisions of physical economy were applied. Originality/Value-On the basis of the research, a number of anomalies and crises of existing accounting paradigm have been deined. In order to eliminate them, the main requirements for the new paradigm have been deined, in particular: explicit positioning of public importance of general purpose inancial reporting (institutional context); complete representation of company's intellectual potential by the system of accounting and inancial reporting; consideration of social, environmental and ethical aspects of companies operation as important criteria of their overall effectiveness; consideration of dynamics of an economic development factor in the approaches to accounting objects valuation.

Abstract. Major obstacles to securing rational organization of accounting and analytical support system of the enterprise transaction costs management are examined. Organizational and methodological peculiarities of accounting and analysis of economic entities' transaction costs are defined. Characteristic aspects of official transaction cost reporting in accounting system as a part of administrative, marketing, and other operating expenses are analysed. Exclusively approximate estimate of most kinds of transaction costs is recorded. A significant impact of the amount and structure of transaction costs on the efficiency of managerial decisions regarding further enterprise activity and competitive performance is proved. Certain approaches to accounting and analytical reporting of the enterprise transaction costs are formed. The aim of the article is to investigate basic approaches to and methodological foundation of identifying, accounting, and analysis of economic entities' transaction costs, as well as their compliance with modern economic realia. The subject of the article consists of the in-depth clarification of content and economic matter of transaction costs under the conditions of modern economy; definition and generalization of chief problems in adaptive accounting of transaction costs management; justification of accounting reporting of transaction costs with due regard to peculiarities of their formalized and unofficial component reporting in accounting system. Methods of studying into theoretical and methodological background of investigation there are general scientific methods of obtaining knowledge (analysis, theoretical generalization, comparison), which were basically applied while studying approaches to the identification, as well as accounting and analytical reporting of transaction costs; methods of systematization -in establishing preconditions and challenges of accounting and analytical reporting of transaction costs; systematic approach -in determining the scheme of transaction costs origin as far as national economic subjects are concerned; statistical methods -used while analysing the rates of transaction costs. The practical significance of the work consists in the investigation of current methodological aspects of identification, as well as accounting and analytical reporting of transaction costs, in order to work out adaptive mechanisms of their pegging, accounting, and analysis under unstable economic conditions, and what is more, analysis of significance of their influence on competitive capacity of enterprises under the conditions of disequilibrium national economy. Value/originality. The originality of the work consists in the practical reinforcement of scientists' theoretical insights and formulation of improved mechanisms for the identification, accounting, and analysis of transaction costs. The theory of transaction costs introduced by R. Coase and adapted to unstable conditions of the national economic system development has been taken as a basic concept of identification, acco...