ACCOUNTING POLICY FORMATION ACCORDING TO IFRS AS A STIMULUS OF THE COMPANY EFFECTIVE DEVELOPMENT
Journal Title: Молодий вчений - Year 2018, Vol 4, Issue 56
Abstract
Actual issues of the switch of domestic entities to IFRS for financial reporting purposes are considered in the article. It is established that the process of accounting policy formation according to International Financial Reporting Standards is linked with the theoretical and practical issues. Causes of the blocking of IFRS usage in accounting practice of domestic business are analyzed and summarized.
Authors and Affiliations
T. V. Kostash
Keywords
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