JEL Classification: М 40. Koblyanska Olena, Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Candidate of Economic Sciences, Kyiv, Ukraine Koblyanska Galina, Assistant of Department of Accounting and Auditing Taras Shevcenko National University of Kyiv, PhD in Economics, Kyiv, Ukraine Babenko Olga, Master of Accounting and TaxationRead more