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Problems Of The Accounting System’s Development In Ukraine On The Basis Of Institutional Changes’ Concept

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  • Nayaliya Lokhanova

    (Odessa National Economic University)

Abstract

The article contains a critical analysis of the strengths and difficulties connected with the introduction of IFRS in Ukraine in communication with the amendments to the Law of Ukraine «On accounting and financial reporting in Ukraine», carried out the assessment of processes of reforming accounting from the standpoint of the institutional changes’ concept, and the problems of the practical implementations of the proposed stages in the reform of accounting and it is proposed the ways of their solution.

Suggested Citation

  • Nayaliya Lokhanova, 2012. "Problems Of The Accounting System’s Development In Ukraine On The Basis Of Institutional Changes’ Concept," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 9, pages 17-21, September.
  • Handle: RePEc:uje:journl:y:2012:i:9:p:17-21
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