Advanced Search
MyIDEAS: Login

National Accounting Regulatory Support Update upon IFRS Introduction

Contents:

Author Info

  • Olena Boyarova

    (National University of Life and Environmental Sciences of Ukraine)

  • Nataliya Kuzyk

    ()
    (National University of Life and Environmental Sciences of Ukraine)

Registered author(s):

    Abstract

    The Article covers issues of updating regulatory background of national accounting upon implementation of the International Financial Reporting Standards. The analytical review of updated methodological provisions in national accounting standards has been done, the list of financial statements particular forms indicators has been observed and efficiency of legislative innovations for enhancing financial statements information value has been estimated. The scientific approaches to introduction of the International Standards have been considered. In the context of the Strategy towards the International Financial Reporting Standards implementation in Ukraine the problem aspects and prospects of practical application of the International Standards in national business has been highlighted. According to the authors, further changes to domestic accounting regulation are to be of editorial and technical kind and aimed at eliminating inconsistency between the content and categorical apparatus in international and national accounting standards, and thus, focused on the maximum convergence of Ukrainian accounting and financial reporting requirements to international standards.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.afj.org.ua/pdf/113-onovlennya-normativno-pravovogo-zabezpechennya-vitchiznyanogo-buhgalterskogo-obliku-v-umovah-zaprovadzhennya-msfz.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/ua/article/113/
    Download Restriction: no

    Bibliographic Info

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

    Volume (Year): (2013)
    Issue (Month): 4 (December)
    Pages: 15-19

    as in new window
    Handle: RePEc:iaf:journl:y:2013:i:4:p:15-19

    Contact details of provider:
    Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Email:
    Web page: http://www.iaf.kiev.ua/
    More information through EDIRC

    Related research

    Keywords: regulatory support; financial reporting; International Financial Reporting Standards; National Accounting Provisions (Standards);

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:4:p:15-19. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.