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- W2966173746 abstract "The article presents an analysis of problematic issues concerning the adaptation of the national accounting and financial reporting system of Ukraine to the International Financial Reporting Standards (IFRS). The chosen topic is relevant because of the fact that the domestic economic system is increasingly dependent on the globalization of economic processes and information technologies in the world. The transition of Ukraine to the specified standards is a requirement of time and is conditioned by the necessity to fulfill the country's contractual obligations for further integration with the European Union. The authors considered such world systems as IFRS and the Generally Accepted Accounting Principles (GAAP). The general features of these systems were analyzed. The authors have identified both the systematic advantages and the problems of adaptation of IFRS in Ukraine. Advantages include: providing more detailed, transparent, truthful and accessible information for users; raising the level of investment attractiveness of economic entities through the possibility of their entry into new capital markets, etc. Problems include: the complexity of the practical application of standards through the introduction of new terms, the need for restructuring the philosophy of accounting and management personnel, and so on. The paper notes that the successful adaptation of IFRS in Ukraine should be consistent with the general economic priorities of the country's development and is possible only under condition of well-considered actions of state legislatures and executive authorities, international cooperation within the framework of specialized professional organizations on the issues of elaboration of international standards of financial reporting." @default.
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- W2966173746 date "2019-07-27" @default.
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- W2966173746 title "Introduction of International Financial Reporting Standards in Ukraine: Problems and Prospects" @default.
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