MONITORING OF AMENDMENTS IN EU LEGISLATION IN THE CONTEXT OF ACCOUNTING REFORM IN UKRAINE
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки" - Year 2017, Vol 1, Issue 8
Abstract
The peculiarities of the implementation of provisions of Directive 2013/34/EU into national legislation in terms of Ukrainian undertakings' accounting and reporting system reform are examined. General provisions of the legislative regulating the reform are outlined and investigated by the author. The current state of implementation of EU directive requirements are analyzed and assessed (in particular, the core amendments provided by the Law of Ukraine "On amendments to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" on improvement of certain provisions" dated 05.10.2017 № 2164-VIII). The recent trends in the field of accounting and reporting system's improvement are investigated (in particular, the Initiative on implementation of income tax reporting). The author proposed to carry out the permanent monitoring, studying and analysis of innovations and good practices in the field of regulation of preparation and presentation of reporting by undertakings.
Authors and Affiliations
Maria Kucheriava
Keywords
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