Registration Number
0213U006262,
0113U004420
, R & D reports
Title
Scientific rationale for the settlement of differences terminology of international financial reporting standards and regulatory framework of finance, accounting and business activities in Ukraine
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Head
Lovinskaya Lyudmila Gennadiyivna,
Registration Date
01-10-2013
Organization
State Educational-Scientific Establishment "The Academy of Financial Management"
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Object of research terminology of accounting, financial reporting, taxation and business. Goal of the work harmonization of concepts and terminology of international financial reporting standards with Ukraine's legislation. Research methods. General scientific, specific techniques and so on. An original method of investigation have been developed and used. Results and novelty. proposals of harmonization of terminology of international financial reporting standards and Ukraine's legislation are reasoned; proposals on the use of consistent terminology and definitions in the Regulations (Standards) of accounting are suggested; enhanced version of terminology to translation of international standards, is proposed, a number of terms that do not have such definitions are defined. Field of application can be used: by Ministry of Finance of Ukraine - for the improvement of Ukrainian laws, amendments to the regulations (standards) for their convergence with international financial reporting standards, further implementation of international financial reporting standards in Ukraine, national regulations (standards) of accounting in the public sector harmonized with international standards; for developing a single definition of objects of accounting and disclosure in the financial statements; for providing methodological guidance and other assistance to taxpayers and typesetters of financial statements; by companies - to ensure the quality of their financial statements under IFRS. by other stakeholders - for study and practical application of International Financial Reporting Standards. INTERNATIONAL FINANCIAL REPORTING STANDARDS, IFRS TERMS, DEFINITIONS IFRS, P (S), THE TRANSLATION OF IFRS.
Product Description
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Каменська Т.О.
Ловінська Л. Г.
Михайлюк Г.О.
Музика-Стефанчук О.А.
Мурашко О. В.
Найденко О.Є.
Онищенко В. П.
Понедєлкова О. І.
Пушкар О. І.
Сидоренко О.М.
Стефанчук Р.О.
Уманців Г.В.
Ходзицька В.В.
Швабій К.І.
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2020-04-02
