FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS

The theoretical, methodological and practical aspects of changes in financial reporting and source documents specific to Ukrainian enterprises in the new conditions resulting from the application of International Financial Reporting Standards have been analyzed. Also, a conceptual approach of defini...

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Bibliographic Details
Main Authors: G. Golubnicha, Т. Melnik
Format: Article
Language:deu
Published: Publishing Center "Kyiv University" 2013-08-01
Series:Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка
Subjects:
Online Access:http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/150_5.pdf