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Information × Registration Number 0216U006646, 0115U000943 , R & D reports Title Scientific support further improve financial reporting entities in terms of European integration of Ukraine. popup.stage_title Head Haidai Mykola Gregorovych, Registration Date 15-04-2016 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 The object of the study is the implementation of International Financial Reporting Standards (IFRS). The purpose of the investigation is a scientific support of improvement of State policy in the sphere of accounting and financial reporting. This is accomplished by further adaptation of national accounting methodology to European legislation and the world's best accounting practices. Research methods: analysis, synthesis, induction, deduction, analogies, comparison, grouping and classification etc. Results of scientific research work and their novelty are shown by improvement of methodical support of accounting with application of European Directives and the best practices. The next steps were made for the first time in the national accounting practice: - Identification of amendments to IFRS and other documents; - The experience of EU Member States on implementation of amendments to IFRS (Poland) and norm of EU Directive 2013/34/EU "On the annual financial statements, consolidated financial statements and related reports of certain types of undertakings" (Italy, Bulgaria, Luxembourg) was summed up; - It was reasonable chosen way for implementation of European norms to Ukrainian legislation; - Amendments to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", Ukrainian Accounting Standard 25 "The Financial Statement for a Small business Entity" and Ukrainian National Accounting Standard 2 "Consolidated Financial Statements" were proposed. Further development and improvement of: - IFRS translations and their amendments; other IASB documents, IFRS Key terms; - Proposals on improvement of IFRS Key terms (taxonomy) translation; - Legislative regulation of financial reporting; - the Law of Ukraine "On Accounting and Financial Reporting in Ukraine"; - Ukrainian National Accounting Standard 2 "Consolidated financial statements"; - Ukrainian Accounting Standard 25 "The Financial Statement for a Small business Entity". Sphere of application. The results of investigation can be used by the Ministry of Finance to: - develop and carry out a single state policy in the sphere of accounting methodology, financial reporting and application of national and international financial reporting standards (IFRS); - complete the Programme of Action for the accomplishment of Ukraine-European Union Association Agreement; - further work out of amendments to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", other regulations; - further work out of amendments to Ukrainian Accounting Standards. FINANCIAL REPORTING, ACCOUNTING, INTERNATIONAL STANDARDS, UKRAINE-EUROPEAN UNION ASSOCIATION AGREEMENT, IMPLEMENTATION OF IFRS, IFRS TRANSLATION, IMPROVEMENT OF UAS (UKRAINIAN ACCOUNTING STANDARDS). Product Description popup.authors Гайдай М.Г. Гартовська К.О. Гура Н.О. Кучерява М.В. Точиліна І.В. popup.nrat_date 2020-04-02 Close