REGULATORY BASIS OF THE IMPLEMENTATION OF IFRS IN UKRAINE
Journal Title: Вісник соціально-економічних досліджень - Year 2015, Vol 1, Issue 56
Abstract
The article presents Ukrainian legislation analysis, which showed that effective implementation of international financial reporting standards (IFRS) in Ukraine is associated with certain difficulties due to the lack of critical infrastructure corporate reporting, including the observed weaknesses of the legal basis of IFRS implementation. Proper regulatory support is essential for effective organization of corporate accounting in enterprises. Browse issues of national regulatory framework has allowed to find out that Ukraine was partly established institutional mechanism for the introduction of international accounting standards, but there is no coordination among state regulators in the plane of the implementation of IFRS. It is also recommended to create a separate body monitoring the quality of financial statements prepared under IFRS.
Authors and Affiliations
Ruslana Kuzina
Keywords
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