METHODOLOGICAL ASPECTS OF CONTENT ANALYSIS OF CONVERGENCE BETWEEN UKRAINIAN GAAP AND INTERNATIONAL FINANCIAL REPORTING STANDARDS
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2015, Vol 6, Issue 171
Abstract
The objective conditions of Ukraine's integration into the global business environment the need to strengthen the accounting and financial reporting. At the stage of attracting investment in the country there is a need in the preparation of financial statements generally accepted basic principles of which are based on common international financial reporting standards (IFRS). Relevant is the assessment of convergence of national standards and International Financial Reporting Standards. However, before you conduct content analysis necessary to determine compliance with standards of methodological approaches to the selection of key indicators for the assessment of convergence. The article is to define the methodological approaches to the selection and development of indicators IFRSs list of key elements for further evaluation convergence of national and international standards. To assess the convergence was allocated 187 basic key elements measuring the level of convergence to IFRS. Sampling was carried out based on the professional judgment of the author, the key indicators of the standard, based on the evaluation of the usefulness of accounting information. These figures make it possible to calculate the specific level of convergence of international and national standards and determine how statements prepared by domestic standards corresponding to IFRS. In other words, can with some certainty assert that Ukraine has made ("good practices in IFRS implementation") or not? This calculation will assess the regulatory efforts of government agencies (Ministry of Finance) on the approximation of Ukrainian standards and IFRS.
Authors and Affiliations
Ruslana Kuzina
Keywords
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- EP ID EP393852
- DOI 10.17721/1728-2667.2015/171-6/5
- Views 57
- Downloads 0
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