Registration Number
0221U101591,
0117U000056
, R & D reports
Title
The convergence of national accounting systems under globalization
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Head
Kostiuchenko Viktor M,
Registration Date
22-01-2021
Organization
Kyiv National University of Trade and Economics
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Modern globalization economic processes directly affect the system of accounting and financial reporting. This is most manifested in the form of international convergence of national accounting systems, due to the expansion of economic entities outside one country. Businesses operating in international markets face the need for double reporting in accordance with national and international requirements, in addition, there is a risk of reduced transparency of financial statements and the risk of information asymmetry. This determines the relevance of the research topic.
The essence of the convergence of national accounting and financial reporting systems is revealed in the research work. International Financial Reporting Standards have been described as the basis for the convergence of accounting systems, the features of convergence of financial reporting in the EU have been identified, differences between EU Accounting Directives and International Financial Reporting Standards have been generalized and systematized. The experience of convergence of accounting and financial reporting at the international level is analyzed. Approaches to the process of convergence of Ukraine's accounting system are justified. Conceptual and methodological bases of integrated reporting as a new paradigm of convergence of national accounting and financial reporting systems are developed.
Product Description
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Іgnatenko Tetyana V.
Avhustova Olena O.
ANDRIIESHYN IRYNA O.
VORONTSOV MARK O.
Holovina Daria V.
HOLOVA MARIIA S.
Hryhorenko Olha S.
DOVHOPOLA IRYNA R.
DOTSOK KARYNA I.
Zadniprovs'kyj Oleksandr G
KAMIL ANASTASIIA V.
Kyyashko Olga M.
KOVALOVA ANASTASIIA I.
KRUMKA MARHARYTA V.
KUZUB MYKHAILO V.
MALYNOVSKA ALONA M.
MAMONOVA ANASTASIIA V.
MELNYKOVA ANNA V.
MONETS NATALIIA V.
MUZYCHUK MARIANA I.
NAIDONOVA NATALIIA V.
OLIINICHENKO MARYNA D.
PETROV PAVLO P.
POLOVYK YEVHENIIA V.
Romashko Olha M.
SAMOILENKO ANASTASIIA O.
SAMSONENKO ANNA O.
Semenikhin Maksym V.
Umantsiv Galyna V.
FESENKO ALINA V.
Fomina Olena V.
Shapovalova Alla P.
SHUSHAKOVA IRYNA K.
SHCHEMENENKO ANASTASIIA I.
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2021-01-22
