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Information × Registration Number 0217U000679, 0115U000943 , R & D reports Title Scientific support further improve financial reporting entities in terms of European integration of Ukraine. popup.stage_title Head Iefimenko Tetiana Ivanovna, Registration Date 28-03-2017 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) and the monitoring of the quality of financial reporting. 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; - Amendments to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", National Accounting Standard 1 "The general requirements to financial reporting", National Accounting Standard 19 "The combination of entities", National Accounting Standard 26 "The employee benefits" and National Accounting Standard 29 "Financial reporting by segments" were proposed. Further development and improvement of: - Legislative regulation of financial reporting; - the Law of Ukraine "On Accounting and Financial Reporting in Ukraine"; - National Accounting Standard 1 "The general requirements to financial reporting"; - National Accounting Standard 19 "The combination of entities"; - National Accounting Standard 26 "The employee benefits"; - National Accounting Standard 29 "Financial reporting by segments" 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, IMPLEMENTATION OF IFRS, IMPROVEMENT OF NAS (NATIONAL ACCOUNTING STANDARDS), THE NATIONAL SYSTEM OF MONITORING OF THE QUALITY OF FINANCIAL REPORTING. Product Description popup.authors Єфименко Т.І. Безверхий К.В. Гайдай М.Г. Калюга Є.В. Кучерява М.В. Третьяк Н.М. popup.nrat_date 2020-04-02 Close