APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UKRAINE
Journal Title: Молодий вчений - Year 2017, Vol 9, Issue 49
Abstract
The program of reforming the accounting system with the application of international standards, provides for the introduction of international standards through their adaptation to the economic and legal environment and market relations in Ukraine. Currently, a system of accounting, which is based on international standards. This system takes into account the legal norms of entrepreneurial activity, methodologically and methodically provides formation and accumulation of information on financial and economic activity of business entities in Ukraine. This created the conditions for compilation of reliable financial statements. Financial statements are used by owners (founders), investors, banking institutions, employees, to assess profitability, competitiveness, potential for increasing the additional economic value and investment attractiveness of business entities.
Authors and Affiliations
I. F. Koval
Keywords
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