WAYS OF INTEGRATION OF DOMESTIC ACCOUNTING INTO THE EUROPEAN SPACE
Journal Title: Бізнес-навігатор - Year 2018, Vol 4, Issue 47
Abstract
The paper examines the process of integration of domestic accounting into European space by introducing International Financial Reporting Standards. The changes made to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" were researched. New rules on data openness, disclosure and presentation, as well as the necessary qualifications of accountants, have been worked out. The main requirements for the information reflected in the financial statements are considered. A new version of the Conceptual Framework for Financial Reporting, which will be effective for annual periods beginning on January 1, 2020, has been worked out.
Authors and Affiliations
M. O. Sulima
Keywords
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