The main aim of this article is to deepen the theoretical provisions of the functioning and development of forestry in Ukraine, allocating the features of economic activity in this sphere. The article puts special emphasis on the definition of the essence of the category of «forestry». To do this, the contents of such definitions as: «forest sector», «forestry», «forest complex», «forest industry», «forest-industry complex» and «forest-based industry sector» were analyzed. A detailed study of these categories, in addition to a closer definition of their essence, has also allowed us to determine their relationship. The result of the study provides ЕКОНОМІКА ЕКОЛОГІЯ ТА ПРИРОДОКОРИСТУВАННЯ БІЗНЕСІНФОРМ № 2 '2020 www.business-inform.netthe following interpretation of the essence of the category of «forestry» -this is a material production industry that studies, records, reproduces and protects forests, as well as regulates their use to meet the needs of economic actors in the forest-based and other related resources. Thus, in our opinion, forestry should be considered as a separate industry, as a part of the forest sector of the country. The article also defines the functioning and development of forestry as a separate, holistic economic system.

The article describes accounting assurance for payroll payment in national company under modern business conditions. The purpose of research is to identify methods for social protection of employees, being the vital element of sustainable business activity. The issues of statutory and accounting regulations for payroll payment and other fringe benefits have been generalized; their alternative solution has been given. Distinguishing features of payments specified in national comparing to international accounting standards have been researched. Practical approaches to funding of motivational component for social protection of personnel in national business company have been analyzed. Considering current requirements of national accounting standards, the improvement in analytical accounting of accruals and payments to employees (compensatory as well as motivational benefits) have been suggested. These ideas will allow us to expand informational capacity of accounting assurance for fringe benefits and their types, monetary evaluation, employee categories etc. All the above mentioned will give the opportunity to control methods of organization and owner’s regulatory compliance of corporate social responsibility.

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У статті розглядаються історичні підходи до формування економічної теорії щастя. Досліджено показники валового внутрішнього продукту та валового національного щастя як індикаторів досягнень національної політики. Проаналізовано передумови формування теорії економіки щастя, її економічний та етичний контекст, дискусійні погляди на можливість кількісного вимірювання щастя.

У статті розглядаються ті частини облікового законодавства, які застосовуються при визначенні бази оподаткування та нарахуванні податку на прибуток. У першій частині йдеться про доходи та витрати з врахуванням дати визнання витрат і доходів; в другій частині розглядається категорія відкладеного податку.