Various mechanisms for implementation, and at the same time contradictory approaches to the essence, evaluation, reflection, and regulation, led to the need to consider and improve approaches to the recognition of cryptocurrency. Based on the critical analysis of the legal provisions in Ukraine and the approaches of scientific experts, practitioners and international experience, the economic essence of cryptocurrency is substantiated. The legal, economic and accounting aspects of cryptocurrency recognition in developed and transformational economies are revealed. In order to meet the information needs of users, the peculiarities of the application of methods for estimating cryptocurrency commodities and the influence of the chosen method on the reflection of such an asset in the financial statements have been identified. The necessity to clarify and harmonize existing national accounting standards for recognizing and reporting on cryptocurrency transactions has been identified. The proposed approach to the identification and recognition of cryptocurrency goods will improve the relations between the owners of cryptocurrency and the state, legalize cryptocurrency transactions and form an effective system for managing such transactions in Ukraine.

This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model. The article confirmed the hypothesis of the relationship between accounting information, published in the financial statements of agricultural enterprises, compiled according to international financial reporting standards (IFRS), and actuarial management reporting. It is the latter, in the context of financial reporting conceptual basis, which promotes foreign investor’s managerial decisions on the expediency of investing temporarily free financial resources in the development of the agro-sector. The methodology of the research is based on optimization of the algorithm for estimating the agricultural enterprise market value within the framework of a cost-effective approach based on information filling of the actuarial management reporting using the method of adjusted net assets. The results of the study showed the dependence of investment attractiveness of Ukrainian agricultural enterprises on qualitative content of the reporting information provided within the framework of international accounting. The practical value of the results confirmed the optimal algorithm for estimating the value of agribusiness based on the accounting and information of actuarial management reporting according to its spatial interpretation from 3D to 5D format. The proposed 5D model for managing the value of agribusiness will facilitate an objective assessment of the agricultural enterprise value in just one step. AcknowledgmentThe article has been prepared within the research project “Business Value Management” (state registration No. 0118U000131) implemented in the Kyiv National University of Trade and Economics.

Increase in number of the investment property items available in both domestic and international markets, present-day European integration processes, as well as existing differences in statutory provisions in force (controversial essentials of the investment property identification as an asset and ambiguity of implementation of the methodological approaches to the investment property valuation) have stipulated the need for improvement of the hierarchy of the investment property item fair value recognition and measurement criteria. Proposed identification methods will contribute into amplification of the synergy effect of the investment property item accounting and management due to improvement of quality and fairness of the information data on certain assets of the establishment. Methodology for the investment property valuation and changed value reporting format were worked out based upon critical analysis of the scientific professionals’ main approaches to the investment property fair value measurement as provided for by statutory requirements to disclosure of the asset related information. Findings made and recommendations worked out on consideration of the harmonized indicator system implementation have thereafter found the practical use in the investment property item management efficiency assessment model.

Introduction. At present, the dairy industry of Ukraine needs to solve extremely difficult tasks, the main of which is related to the need to ensure food security of the country in the extremely difficult conditions of hostilities on the territory of the state. Problem. The dairy industry of Ukraine with the beginning of the war and the temporary occupation of the territory suffered significant losses caused by the loss of part of production capacity, the impact of inflationary processes, disruption of logistics chains. The aim of the article is to determine the current state and prospects of development of the dairy industry of Ukraine. Methods. To achieve this goal, the following methods were used: analysis of scientific publications and statistics, analysis of the market situation and generalization of the results. Results. The problems of the domestic dairy industry that need to be solved are outlined, in particular, the need to develop the raw material base; introduction of new technologies that will allow in the martial law not to reduce the level of production efficiency; correction of marketing policy; support of the export potential of the industry and its financial and credit support. Recommendations for solving these problems and the development of the industry in today’s extremely difficult conditions are given. Conclusions. It is established that the domestic dairy industry, even in conditions of war, is able to actively develop, ensuring food security of the state.

Research background. Given that innovations have a great impact on gaining competitive advantage and long-term growth of the company’s value, it is important to find ways to fully and correctly reflect them in the accounting and reporting system to provide users with the necessary information to make effective decisions. Purpose of the article is to characterize the accounting of innovations in the value management system of the enterprise and determine the form of integrated reporting on innovations to assess their impact on the value of the company and make effective decisions. Methods. The methodological basis of the study consists of informal content analysis of information, systematic approach, deductive method, comparison, abstraction, grouping and systematic generalization. Findings & Value added. The disadvantage of the current accounting system is the attribution of investment in intangible innovations to the company’s costs, which is not considered and is not reflected as a long- term competitive advantage. Thus, not taking into account the intangible non-accounting factors of generating the value of the company, which are associated with innovation, intellectual capital, can significantly underestimate the book value of the company compared to its market value. The value of the company stated in the financial statements may be significantly lower than its market value due to the failure to take into account in the system of accounting for the interaction of innovation with intellectual, environmental and social capital, which is the source of domestic goodwill. Innovation accounting requires the allocation of appropriate facilities and the formation of integrated reporting to provide comprehensive information for decision-making in the management of the company’s value.