JEL Classification: М 40. DOI: https://doi.org/10.31521/modecon.V10(2018)-19 Romaniv Yevgen, PhD in Economics, Full Professor, Head of the Department of accounting and auditing of the faculty financial management and business, Ivan Franko National University of Lviv, Lviv, Ukraine Kravichshin Irina, master of specialty 071 «Accounting and taxation», Department of accounting and auditing of the faculty of financialRead more