Role of international financial reporting standards in building a transparent system of state property management
Journal Title: Економіка: реалії часу - Year 2017, Vol 5, Issue 33
Abstract
The article analyzes the legal field on the activities of state-owned enterprises, considers the objects of state property management. The causes of the most widespread financial improprieties and loss of resources in the fields of the industry are found. The analysis of the results of the state financial audit was conducted, violations of the accounting services of state-owned enterprises, which became systematic, were found. It is proved that the effectiveness of the implementation of International Financial Reporting Standards in the accounting practice of state-owned enterprises depends on the consistency and systematic approach to training and the continuous improvement of knowledge of IFRS experts in order to acquire their skills in applying IFRS and make professional judgments.
Authors and Affiliations
Olena Kharlamova
Keywords
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