N. Gura, Doctor of Sciences (Economics), Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine IMPLEMENTATION OF DIRECTIVE 2013/34 / EU IN UKRAINE WITH INTERNATIONAL EXPERIENCE

Basic changes that is contained by Directive of 2013/34/ЄС are grouped in the article. The debatable questions of Directive, certain the European researchers, are exposed. The features of introduction of Directive are distinguished in the separate countries of ЄС on the different levels of the normative adjusting of record-keeping. The necessity of taking into account of national terms is reasonable. The comparative analysis of positions of Directive is carried out with the Ukrainian legislation. Many questions of Directive, that is taken into account in the Ukrainian legislation, are certain. Desirable changes are grouped in the Ukrainian legislation in accordance with the divisions of Directive. The problem questions of імплементації of Directive are exposed in Ukraine.

Keywords: Directive 2013/34/EU, simplification for small businesses, financial reporting, disclosure, accounting regulation, subjects of public interest.

DOI: http://dx.doi.org/10.17721/1728-2667.2015/175-10/1

References
  1. Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013, Unofficial Translation of Audit Chamber of Ukraine, http://www.apu.com.ua/files/23345235325.pdf
  2. The Law of Ukraine “On Accounting and Financial Reporting in Ukraine” № 996,16.07.99.
  3. Draft Law of Ukraine “On Amendments to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, http://minfin.gov.ua/control/uk/publish/article?showHidden=1&art_id=416065&cat_id= 407082&ctime=1431439000340
  4. EFAA. Implementing the New European Accounting Directive: Making the Right Choices, http://www.efaa.com/files/ pdf/Publications/Annual%20reports/2014/EFAA%20MSO%20in%20Accounting%20Directives% 20Report%20140408.pdf
  5. Deloitte Regulatory News Alert. Implementation of Accounting Directive 2013/34/EU via Draft Law 6718, https://www2.deloitte.com/content/dam/Deloitte/lu/Documents/strategy/lu-regnewsalert-implementation-accounting-directive- 19-september-2014.pdf
  6. Provasi R. (2015). The New European Directive 2013/34/EU on the Financial Statements. Evidence About Its Introduction in the Italian Accounting System, XIV International Business and Economy Conference, Bangkok, Thailand, January 5–8, 2015, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2550039.
  7. Grabinski K., Kedzior M., Krasodomska J. (2014). The Polish Accounting System and IFRS Implementation Process in the View of Empirical Research, Accounting and Management Information Systems, Vol. 13, No. 2, pp. 281–310, www.cig.ase.ro/revista_cig/Fisiere/13_2_5.pdf
  8. Panagiotidou E. (2015). Development and Implementation of IAS in Small and Medium Sized Enterprises, Case Study for Kavala. Procedia Economics and Finance, Vol. 19, pp. 193-207. DOI: http://dx.doi.org/10.1016/S2212- 5671(15)00021-0

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