B. Zasadnyi, PhD in Economics, Associate Professor Taras Shevchenko National University of Kyiv, Kyiv ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION

The article deals with experience of application of international financial reporting standards in different countries with economies in transition. The main advantages and disadvantages of the implementation of international financial reporting standards for financial reporting for Ukrainian companies are based on this experience.

Keywords: financial reporting; accounting; accounting policies; accounting system; IFRS.

DOI: http://dx.doi.org/10.17721/1728-2667.2013/150-9/17

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