В. Швец, д-р экон. наук, проф. Киевский национальный университет имени Тараса Шевченко, Киев, Украина К ВОПРОСУ НОРМАТИВНО-ПРАВОВОГО ОБЕСПЕЧЕНИЯ БУХГАЛТЕРСКОГО УЧЕТА И ФИНАНСОВОЙ ОТЧЕТНОСТИ В УСЛОВИЯХ МСФО

В статье исследуются, на основе критического анализа, составные процесса нормативно-правового регулирования и обеспечения бухгалтерского учета і финансовой отчетности в условиях их стандартизации и гармонизации и актуальные направления его совершенствования.

Ключевые слова: бухгалтерский учет,нормативно-правовое обеспечение, регулирование, МСФО, бухгалтерская наука и образование, институциональность учета, методология учета.

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

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