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
Related Articles
- EP ID EP393852
- DOI 10.17721/1728-2667.2015/171-6/5
- Views 58
- Downloads 0
WORLD EXPERIENCE OF FINANCIAL SUPPORT OF INNOVATIVE DEVELOPMENT
This paper examines and summarizes international experience of financial support for innovation. This study identifies the financial support for innovation, the main factors realization of its functionality; considers th...
ASSESSMENT OF THE EFFECTIVENESS OF THE BLUE OCEAN STRATEGY FOR UKRAINIAN WINE INDUSTRY
The study addresses the problem of assessment the effectiveness of company's strategy. It gives an overview of theoretical and practical foundations for development of company's strategy. It examines the principles of in...
FINANCIAL CRISIS IN EU: PROBLEMS AND PERSPECTIVES
The article summarizes the causes of the financial crisis and reveals a set of measures to overcome the consequences of the financial crisis and stabilize the financial systems of EU member states. Practical and theoreti...
The Conceptual Apparatus Of The Term "Finished Goods" As An Object Of Accounting
У статті досліджуються наукові підходи до визначення поняття "готова продукція"; властивості та різнобічні характеристики готової продукції, які, на думку авторів, впливають на формулювання цього поняття.
TRENDS AND PROSPECTS FOR DEVELOPMENT OF THE EU's COMMON AGRICULTURAL POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
The transformational changes in the EU's common agricultural policy have been researched and the conscious, consistent, purposeful and gradual movement of the EU member states towards the implementation of the principles...