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Problems of IFRS Implementation in Ukraine and Their Solutions

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Author Info

  • Alla Kasich

    ()
    (Kremenchuk Mykhailo Ostohradskyi National University)

  • Yaroslava Yakovenko

    ()
    (Kremenchuk Mykhailo Ostohradskyi National University)

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    Abstract

    The International Financial Reporting Standards (IFRS) in many countries have become a part of national legislation or common practice today. Ukraine, as well, has made the first steps towards the adoption of IFRS taking into view the national specifics. However, the adapting international standards adaptation process has caused problems requiring their urgent solution. This article focuses on the research of particular problems arising in the course of the IFRS implementation in Ukraine. The authors have reasoned the feasibility of the International Financial Reporting Standards introduction in Ukraine and considered the prospects of the international standards use in the national accounting. The stages of the IFRS implementation in Ukraine and the problems arising at each of these stages have been identified. The tools to be used for problem solution have been proposed and analyzed. As a result of the research done the shortcomings of current accounting system reform and ways to optimize the implementation of the IFRS in Ukraine have been highlighted.

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    File URL: http://www.afj.org.ua/pdf/43-problemi-vprovadzhennya-msfz-v-ukraini-ta-shlyahi-ih-virishennya.pdf
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    File URL: http://www.afj.org.ua/ua/article/43/
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    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 1 (March)
    Pages: 22-27

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    Handle: RePEc:iaf:journl:y:2013:i:1:p:22-27

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    Related research

    Keywords: standardization; International Financial Reporting Standards; reform; Accounting transformation; National Accounting Standards;

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