Problems and Prospects of Improvement of Accounting in Ukraine: Theoretical-Applied Aspects and International Requirements
Journal Title: Бізнес Інформ - Year 2016, Vol 9, Issue
Abstract
Objectives of this article are: formulation of theoretical reasoning and formalization of the method for substantiating the expediency of selecting particular type of accounting; elaboration of suggestions on improving the categorical apparatus to clarify some of the existing normative-legal acts; substantiation of some actual directions of solving the methodological problems existing in accounting in connection with the international and European orientation of Ukraine. The article determines the main problems to be solved when providing achieving the transparency and clarity of domestic accounting data. It is proved that the basis for a solution to the problem concerning the harmonization of Ukrainian accounting system with international and European requirements, is the identification of the concept of «organization of accounting». In this regard, the author’s definition of this concept has been formulated. The method for selecting adequate for a particular company accounting form has been formalized. The problems associated with the implementation of international standards have been grouped. Topical direction of scientific research is to find ways to overcome the problems and difficulties when adapting national system of accounting to international standards with minimal risk and cost.
Authors and Affiliations
Svitlana Sysyuk
Keywords
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