Legal imperatives of development of organisation of accounting in Ukraine in the system of macro-economic administration
Journal Title: Проблеми економіки - Year 2013, Vol 2013, Issue 1
Abstract
The article sets the problem of determination of the role and importance of the state in development of organisation of the system of accounting. It proves that namely the state provides regulation of accounting and financial reports, which is conducted with the aim of creation of uniform rules of accounting and financial reporting, perfection and development of accounting. It specifies the essence of accounting policy as a category, which regulates the process of establishment of principles and foundations of accounting, preparation of financial reports at local, state and international levels. It studies specific features of institutional environment in the sphere of accounting in Ukraine. It identifies regulatory and legal imperatives of development of organisation of accounting under conditions of reformation of accounting with the aim of creation of institutional prerequisites of adaptation of national regulatory and legal acts, which regulate accounting and financial reporting, to international standards.
Authors and Affiliations
Yana Oliynik
Keywords
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