AN OVERVIEW OF SOME INTERNATIONAL FINANCIAL REPORTING STANDARDS FEATURES IN TERMS OF THEIR INTRODUCTION PROCESS TO THE UKRAINIAN ACCOUNTING POLICY

Author:

Danylenko Valerii1

Affiliation:

1. Kharkiv Petro Vasylenko National Technical University of Agriculture

Publisher

Publishing House Helvetica (Publications)

Reference10 articles.

1. Gray S. (1984) International Financial Reporting. A Comprehensive International Survey of Acconting Requirements and Practices in 30 Countries. London: Palgrave Macmillan UK.

2. Geens K. (2010) The European Company Law Action Plan Revisited: Reassessment of the 2003 Priorities of the European Commission. Leuven: Leuven University Press.

3. Pro bukhghaltersjkyj oblik ta finansovu zvitnistj: Zakon Ukrajiny vid 16 lystopada 2018, # 996-XIV [On Accounting and Financial Reporting: Law of Ukraine of November 16, 2018, No. 996-XIV] / Verkhovna Rada Ukrajiny [Verkhovna Rada of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/996-14 (accessed: 18 October 2019).

4. Ostrikova T., Roghoznyj S., Shevcova T (2018). Nacionaljni osoblyvosti perekhodu na MSFZ ta jikh vplyv na opodatkuvannja [National features of the transition to IFRS and their impact on taxation]. Podatky ta bukhghaltersjkyj oblik [Taxes and accounting] (electronic joutnal). Available at: https://i.factor.ua/ukr-/journals/nibu/2018/september-/issue-77/article-39538.html (accessed: 17 October 2019).

5. Aljeksjejeva V.O., Klymenko S.O. (2013) Problemy vprovadzhennja mizhnarodnykh standartiv finansovoji zvitnosti v Ukrajini [Problems of Implementation of International Financial Reporting Standards in Ukraine]. Zbirnyk naukovykh pracj Lucjkogho nacionaljnogho tekhnichnogho universytetu. Ekonomichni nauky. Serija «Oblik i finansy» [Collection of scientific papers of Lutsk National Technical University. Economic sciences. Accounting & Finance Series]. vol. 10. pp. 10–14.

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