O. Kirey, PhD in Economics, Assistant Taras Shevchenko National University of Kyiv, Kyiv, Ukraine IMPLEMENTATION OF IFRS IN UKRAINE AS AN INCENTIVE FOR BUSINESS DEVELOPMENT

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The article is concerned with generalization of domestic experience to apply the International Financial Reporting Standards (IFRS), particularly, influence of new accounting practice on national business attractiveness in the domestic and international capital markets, condition of information and methodological support of micro- and macroeconomic management. The main hindrances to implement IFRS principles in domestic business environment are determined.

Keywords: financial reporting; IFRS; national accounting system; business entity; information users; investors.

DOI: http://dx.doi.org/10.17721/1728-2667.2014/163-10/4

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