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National Accounting Regulatory Support Update upon IFRS Introduction

Author

Listed:
  • Olena Boyarova

    (National University of Life and Environmental Sciences of Ukraine)

  • Nataliya Kuzyk

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

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.

Suggested Citation

  • Olena Boyarova & Nataliya Kuzyk, 2013. "National Accounting Regulatory Support Update upon IFRS Introduction," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 15-19, December.
  • Handle: RePEc:iaf:journl:y:2013:i:4:p:15-19
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    File URL: http://www.afj.org.ua/pdf/113-onovlennya-normativno-pravovogo-zabezpechennya-vitchiznyanogo-buhgalterskogo-obliku-v-umovah-zaprovadzhennya-msfz.pdf
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    File URL: http://www.afj.org.ua/ua/article/113/
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    More about this item

    Keywords

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

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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