V. Shvets, Doctor of Sciences (Economics), Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.

Keywords: accounting, regulatory and legal framework of accounting regulation IFRS accounting science and education, instytutsiynist accounting, methodological advice on accounting.

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

References
  1. Shvets V. (2015). Accounting Theory, Kyiv, Knowledge, 572 p.
  2. National Program of Adaptation of Ukraine to the European Union of 18 March 2004 r. № 1629-IV.
  3. On Approval of the Strategy of Modernization of the Accounting System in the Public Sector for 2007–2015 as Amended and Supplemented by the Cabinet of Ministers of Ukraine № 1021 of 10.11. 2010, №11, 2013. 9.01, Ministry of Finance Ukraine, http://minfin.gov.ua.
  4. On Approval of Strategy Application of International Financial Reporting Standards in Ukraine as Amended and Supplemented by the Cabinet of Ministers of Ukraine N 820. 07.11. 2013, Ministry of Finance Ukraine, http://minfin.gov.ua.
  5. Bible. Books scripture Old and New Testaments (2004), Kyiv, p. 665.
  6. Law of Ukraine “About education”, adopted by the Verkhovna Rada of Ukraine of 01.07.2014. №1556-UII
  7. The Cabinet of Ministers of Ukraine of 29 April 2015 r. № 266 “On Approval of the List of Disciplines and Specialties, Which Trains Candidates of Higher Education.
  8. Draft Amendments to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, ASE, July 16, 1999, № 1996-14 amended // Ministry of Finance Ukraine. – Access HTTP // www.rada.gov.ua, http://minfin.gov.ua.
  9. Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, ASE, July 16, 1999, № 1996-14 amended // Ministry of Finance Ukraine, http://minfin.gov.ua.
  10. Kantsurov O. (2014). Institutional Aspects of Accounting, Kiyv, NNC IAE, 380 p.
  11. V. Shvets. (2011). Development of Analytical Accounting and Education at Taras Shevchenko National University of Kyiv. Bulletin of KNU. Economy. No. 130, pp. 5–8.
  12. Guidelines for accounting policies, approved by the Ministry of Finance of Ukraine on June 27, 2013. Number 635.
  13. Ball R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors, Accounting and Business Research, Vol. 36, pp. 5–27. DOI: http://dx.doi.org/10.1080/00014788.2006.9730040

Download

  • pdf 175_10
    File size: 379 kB Downloads: 179