QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2015, Vol 10, Issue 175
Abstract
With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.
Authors and Affiliations
Victor Shvets
Keywords
Related Articles
- EP ID EP395227
- DOI 10.17721/1728-2667.2015/175-10/10
- Views 73
- Downloads 0
MARKETING RESEARCH: PROBLEM DETERMINATION AND PRACTICE OF QUESTIONNAIRE DEVELOPMENT (CASE OF CONSUMERS RISKS AT THE WINE MARKET)
The theoretical approach concerns determination of the aim of marketing research has revealed in the article. It allows formalization the analysis of marketing environment factors in a table form, estimation of the basic...
PROSPECTS OF MORTGAGE ARE IN UKRAINE IN THE CONTEXT OF REFORMATION OF THE TAXATION OF PROPERTY: ESTIMATION OF RISKS
This article explores the possible risks of taxation introduction of real estate owned by the people, for the system of bank mortgage lending in Ukraine. The current state of the mortgage market in Ukraine is reviewed. T...
GRAIN EXPORTS AND RESOURCE ECONOMY OF UKRAINE: ECOLOGICAL STANDARDIZATION AND CERTIFICATION
The article aims at socio-ecological- economic analysis and evaluation of environmental procedures of standardization and certification effectiveness on the cultivation and export crops. Proposed to determine the cost-ef...
PROJECT BONDS IN FINANCING PUBLIC-PRIVATE PARTNERSHIPS IN UKRAINE
The features of use project bonds for funding public-private partnerships projects in international practice are discovered. The mechanism of attraction investment in PPP through project bonds is revealed. The prospects...
THE STRATEGIC MANAGEMENT TOOLS FOR HIGHER EDUCATION INSTITUTIONS
The strategic management tools have been investigated in the article. Their definition and classification has been improved. The strategic management tools for use in higher education institutions have been singled out i...