TAXONOMY, ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS OF PUBLIC INTEREST ENTITIES
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 19, Issue 2
Abstract
The article investigates the updated legal and regulatory framework of the financial statements formation of Ukrainian enterprises, in particular, analyses important provisions and changes to the Law of Ukraine «On Accounting and Financial Reporting in Ukraine». The modern regulatory and legislative requirements for the financial statements taxonomy of public interest entities are identified and updated, problematic aspects of the analysis and interpretation of the financial statements of enterprises and the completeness of information disclosure for understanding the risks and prospects of the enterprise are disclosed.
Authors and Affiliations
D. О. Kalitenko
Keywords
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- EP ID EP509567
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