ANALYSIS OF REGULATION ACCOUNTING CASH AND CASH FLOW
Journal Title: Молодий вчений - Year 2018, Vol 2, Issue 54
Abstract
In this paper we describe the theoretical aspects of the accounting of cash and cash flows. Described on normative legal acts regulating accounting of cash and cash flows in Ukraine. A comparison of the main provisions of national regulatory documents governing the accounting of funds and international accounting standards and financial reporting. The systematization of the legal framework governing the accounting of cash and cash flows, and which is represented as a hierarchical pyramid of four levels.
Authors and Affiliations
V. I. Golovko, O. O. Bezkorovayna
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