JEL Classification: M42 DOI: https://doi.org/10.31521/modecon.V20(2020)-09 Honcharuk Svitlana , Candidate of Economic Sciences, Associate Professor, Docent, Department of Accounting, Analysis and Control, Faculty of Financial Management and Business, Ivan Franko Lviv National University ORCID ID: 0000-0002-3666-906X e-mail: yvgoncharuk@i.ua Pryimak Svitlana , Candidate of Economic Sciences, Associate Professor, Docent, Department of Accounting, Analysis and Control, Faculty of Financial ManagementRead more