QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2015, Vol 10, Issue 175
Abstract
With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.
Authors and Affiliations
Victor Shvets
Keywords
Related Articles
- EP ID EP395227
- DOI 10.17721/1728-2667.2015/175-10/10
- Views 74
- Downloads 0
Organizational and Economic Assumptions of Improvement Innovative Mechanism of Ukrainian Agricultural Sector
The article analyzes the structure of the potential of innovative development of the of ukrainian agroindustrial sector. There was studied scientific potential and agribusiness production capacity in order to identify si...
ECONOMETRICAL ANALYSIS OF THE FOREIGN TRADE OF UKRAINE IN SERVICES
Econometrical models of the services export from Ukraine and the import to Ukraine in general, from the CIS countries, other European and Asian countries are constructed based on the quarterly data of the State Statistic...
LABOUR MARKET IN UKRAINE: AN EMPIRICAL DYNAMIC ANALYSIS USING ERROR CORRECTION MODEL
The labor market background in Ukraine has not only economic but also significant social value, and therefore is an important element of social and economic policy. The effectiveness of the state socio-economic regulatio...
AN ESTIMATION OF POPULATION REPLACEMENT PROSPECTS IN UKRAINE IN THE CONTEXT OF THE SECOND DEMOGRAPHIC TRANSITION
Ukraine, as well as most the East – Europe countries, is in the status of demographic maturity. The characteristic sign of this stage demographic development are a high level of aging and sufficiently long life expectanc...
Reinsurance Market Under the Global Recession
The article presents theoretical and practical approaches in determining the features of insurance intermediation. It characterizes the traditional model of selling insurance products and modern multi-channel sales model...