О. Кирей, канд. экон. наук, ассист. Киевский национальный университет имени Тараса Шевченко, Киев, Украина ВНЕДРЕНИЕ МСФО В УКРАИНЕ КАК СТИМУЛ РАЗВИТИЯ БИЗНЕСА

Статья посвящена обобщению отечественного опыта применения международных стандартов финансовой отчетности (МСФО), в частности, влияния новой практики учета на привлекательность отечественного бизнеса на внутреннем и международном рынках капиталов, состояние информационного и методического обеспечения микро- и макроэкономического управления. Определены основные препятствия реализации принципов МСФО в отечественной бизнес-среде.

Ключевые слова: финансовая отчетность; МСФО; национальная система бухгалтерского учета; пользователи информации; инвесторы.

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

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